NCR Atleos, LLC
864 Spring Street NW
Atlanta, GA 30308
August 9, 2023
VIA EDGAR
Office of Technology
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Kathleen Collins
Matthew Derby
Melissa Kindelan
Mariam Mansaray
| Re: | Acceleration Request for NCR Atleos, LLC |
Registration Statement on Form 10-12B
File No. 001-41728
CIK No. 0001974138
Ladies and Gentlemen:
Reference is made to the Registration Statement on Form 10 (File No. 001-41728) (as amended, the “Registration Statement”) filed by NCR Atleos, LLC (the “Company”) with the United States Securities and Exchange Commission (the “Commission”).
The Company hereby respectfully requests that the effective date of the Registration Statement be accelerated by the Commission to 9:00 a.m., Eastern time, on August 11, 2023, or as soon as practicable thereafter, pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder.
If the staff of the Commission has any questions or comments concerning this letter, or if you require any additional information, please contact Neil P. Stronski of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2839 or neil.stronski@skadden.com. The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Stronski and that such effectiveness also be confirmed in writing.
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| Very truly yours, |
| NCR Atleos, LLC |
| /s/ Timothy Oliver |
Timothy Oliver President, Treasurer and Secretary |
| cc: | Neil P. Stronski |
Skadden, Arps, Slate, Meagher & Flom LLP
