United States securities and exchange commission logo
July 1, 2021
Malcolm Wilson
Chief Executive Officer
GXO Logistics, Inc.
Five American Lane
Greenwich, CT 6831
Re: GXO Logistics, Inc.
Form 10-12B
Filed June 9, 2021
File No. 001-40470
Dear Mr. Wilson :
We have reviewed your filing and have the following comments. In
some of our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your response and any amendment you may file in
response to these
comments, we may have additional comments.
Form 10-12B filed June 9, 2021
Exhibit 99.1
Risk Factors -- Risks Related to Our Common Stock
GXO's amended and restated certificate of incorporation will contain an
exclusive forum
provision, page 35
1. We note your response
to comment 1. Please revise to disclose whether your provision
applies to actions
arising under the Exchange Act.
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.
Malcolm Wilson
GXO Logistics, Inc.
July 1, 2021
Page 2
You may contact Yolanda Guobadia, Staff Accountant, at (202) 551-3562 or
Gus
Rodriguez, Accounting Branch Chief, at (202) 551-3752 if you have questions
regarding
comments on the financial statements and related matters. Please contact Kevin
Dougherty, Staff
Attorney, at (202) 551-3271 or Timothy S. Levenberg, Special Counsel, at (202)
551-3707 with
any other questions.
Sincerely,
FirstName LastNameMalcolm Wilson
Division of
Corporation Finance
Comapany NameGXO Logistics, Inc.
Office of Energy &
Transportation
July 1, 2021 Page 2
cc: Viktor Sapezhnikov
FirstName LastName