[TERADATA LETTERHEAD]
August 23, 2007
Mr. Mark Shuman
Legal Branch Chief
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Tel: (202) 551-3462
Facsimile: (202) 772-9210
| Re: | ACCELERATION REQUEST |
Teradata Corporation
Registration Statement on Form 10
Filed on May 10, 2007
Amended July 2, 2007 and August 21, 2007
Registration No. 001-33458
Mr. Shuman:
As indicated in our letter to you earlier today, Teradata Corporation has requested that the effective date of the above-referenced Registration Statement on Form 10 (the “Registration Statement”) be accelerated such that the Registration Statement becomes effective as soon as practicable. The board of directors of Teradata Corporation’s parent company, NCR Corporation, desires to effectuate the spin-off as soon as possible and, due to the significant size of NCR’s shareholder base, the distribution of the information statement to shareholders will need to be planned and coordinated well in advance of the spin-off.
We would be grateful if you could notify our legal advisor, Stephanie Seligman at Wachtell, Lipton, Rosen & Katz, at (212) 403-2225 when effectiveness has been granted.
Very truly yours,
By: /s/ Margaret Treese
Margaret Treese
Assistant Secretary
Teradata Corporation
| cc: | Stephanie Seligman |
