NCR Voyix Corp — M&A Activity 2013

Apr 25, 2013

CORRESP 1 filename1.htm html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd" Document created using WebFilings 1 Copyright 2008-2013 WebFilings LLC. All Rights Reserved 2022 Oral SEC Response Letter

FOUR TIMES SQUARE NEW YORK 10036-6522 __ TEL: (212) 735-3000 FAX: (212) 735-2000 www.skadden.com
April 25, 2013

VIA EDGAR TRANSMISSION

AND BY HAND

Mark P. Shuman

Branch Chief - Legal

Office of Mergers and Acquisitions

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

RE: NCR Corporation

Amendment No. 1 to Registration Statement on Form S-4

Filed April 11, 2013

File No. 333-187543

Dear Mr. Shuman:

We are writing on behalf of our client, NCR Corporation (the " Company "), in response to the oral comment from the staff of the Division of Corporation Finance (the " Staff ") of the Securities and Exchange Commission (the " Commission ") provided during a telephone call on April 18, 2013 relating to the above-referenced registration statement on Form S-4 (the " Registration Statement ").

Concurrently with this letter, the Company is filing Amendment No. 2 to the Registration Statement (the " Amended Registration Statement "). The Amended Registration Statement reflects revisions made to the Registration Statement in response to the comment of the Staff.

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Mark P. Shuman

April 25, 2013

Page 2

Should you have any questions relating to the foregoing matters or wish to discuss further any of the responses above, please contact me at (212) 735-4112.

Very truly yours,

/s/ Richard B. Aftanas

Richard B. Aftanas

Enclosure

cc: Jennifer M. Daniels, Esq.