DXC Technology (DXC) CORRESP Correspondence with SEC

DXC TECHNOLOGY COMPANY

1775 Tysons Boulevard

Tysons, Virginia 22102

January 8, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re: DXC Technology Company

Registration Statement on FormS-4 (FileNo. 333-222161)

Dear Sir/Madam:

This letter is sent on behalf of DXC Technology Company (the “Company”) in connection with the above-referenced Registration Statement on FormS-4 (FileNo. 333-222161) (as amended, the “Registration Statement”), filed with the Securities and Exchange Commission (the “Commission”) by the Company pursuant to the Securities Act of 1933, as amended (the “Act”).

Pursuant to Rule 461 promulgated under the Act, the Company hereby respectfully requests that the effective date of Registration Statement be accelerated to 4:30 P.M. (Eastern Time) on January 8, 2018, or as soon thereafter as practicable.

The Company hereby acknowledges that:

• should the Commission or the staff, acting pursuant to delegated authority, declare the filings effective, it does not foreclose the Commission from taking any action with respect to the filings;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filings effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filings; and

• the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
DXC TECHNOLOGY COMPANY
By:	/s/ William L. Deckelman, Jr.
	Name:	William L. Deckelman, Jr.
	Title:	Executive Vice President, General Counsel and Secretary