255 Fiserv Drive Brookfield, WI 53045 www.fiserv.com |  | |
May 26, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Kathleen Collins
| Re: | Fiserv, Inc. |
Form10-K for Fiscal Year Ended December 31, 2016
Filed February 23, 2017
Form8-K Furnished February 8, 2017
FileNo. 000-14948
Dear Ms. Collins:
The Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission provided a comment by letter, dated April 26, 2017, regarding the above-referenced filings of Fiserv, Inc. We are providing our response to the comment below. For the Staff’s convenience in reviewing our response, the comment also has been set forth below.
Form8-K Furnished February 8, 2017
| 1. | Please refer to our prior comment 4. In light of the guidance in Item 100(b) of Regulation G and the Commission’s views articulated in Accounting Series Release No. 142, we continue to believe this measure should be removed from your earnings call discussion and the accompanying slide presentation included on your website. |
Response:
We will cease using the measure of free cash flow per share in our future earnings call discussions and accompanying slide presentations.
* * *
United States Securities and Exchange Commission
May 26, 2017
Page 2
If you have any questions regarding the response to your comment or any other matter, please contact me at (262)879-5000.
| Very truly yours, |
| /s/ Robert W. Hau |
| Robert W. Hau |
| Chief Financial Officer and Treasurer |
| cc: | Rebekah Lindsey, Staff Accountant, U.S. Securities and Exchange Commission |
Kenneth F. Best, Chief Accounting Officer, Fiserv, Inc.
Lynn S. McCreary, Chief Legal Officer, Fiserv, Inc.
John K. Wilson, Foley & Lardner LLP