TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 29, 2021 Jason J. Winkler Chief Financial Officer Motorola Solutions, Inc. 500 W. Monroe Street Chicago, IL 60661 Re: Motorola Solutions, Inc. Form 10-K For the Year Ended December 31, 2020 Filed February 12, 2021 Form 8-K Filed February 4, 2021 File No. 001-07221 Dear Mr. Winkler: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 8-K Filed February 4, 2021 Exhibit 99.1 1. We note that you present outlook guidance for non-GAAP earnings per share without providing the reconciliation to the most directly comparable GAAP financial measure or the statement that providing such reconciliation requires unreasonable efforts. Refer to Question 102.10 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures and revise your future filings to provide the required information. Jason J. Winkler FirstName LastNameJason Motorola Solutions, Inc. J. Winkler Comapany April NameMotorola Solutions, Inc. 29, 2021 April 229, 2021 Page 2 Page FirstName LastName In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact SiSi Cheng at 202-551-5004 or Martin James at 202-551-3671 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing