0001628280-22-024716.txt : 20221019 0001628280-22-024716.hdr.sgml : 20221019 20220912103715 ACCESSION NUMBER: 0001628280-22-024716 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220912 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Leonardo DRS, Inc. CENTRAL INDEX KEY: 0001833756 STANDARD INDUSTRIAL CLASSIFICATION: SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812] IRS NUMBER: 132632319 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2345 CRYSTAL DRIVE STREET 2: SUITE 1000 CITY: ARLINGTON STATE: VA ZIP: 22202 BUSINESS PHONE: (703) 416-8000 MAIL ADDRESS: STREET 1: 2345 CRYSTAL DRIVE STREET 2: SUITE 1000 CITY: ARLINGTON STATE: VA ZIP: 22202 CORRESP 1 filename1.htm Document


September 12, 2022
VIA EDGAR
Office of Manufacturing,
Division of Corporation Finance,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549.
Attention: Bradley Ecker
Re:
Acceleration Request for Leonardo DRS, Inc.
Registration Statement on Form S-4 (File No. 333-266494)
Dear Mr. Ecker:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Leonardo DRS, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-4, File No. 333-266494 (the “Registration Statement”) be accelerated so that it will become effective at 4:00 P.M., New York City time, on September 13, 2022, or as soon as practicable thereafter, or at such other time as the Company or its outside counsel, Sullivan & Cromwell LLP, requests by telephone that such Registration Statement be declared effective.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Scott D. Miller at Sullivan & Cromwell LLP at (212) 558-3109.

Securities and Exchange Commission
September 12, 2022

-2-
Sincerely,
Leonardo DRS, Inc.
By/s/ Mark A. Dorfman
Name:Mark A. Dorfman
Title:Executive Vice President and General Counsel

cc:Erin Purnell
(Securities and Exchange Commission)
Scott D. Miller
(Sullivan & Cromwell LLP)