United States securities and exchange commission logo

                 May 19, 2022

       Malcolm Wilson
       Chief Executive Officer
       GXO Logistics, Inc.
       Two American Lane
       Greenwich, CT 06831

                                                        Re: GXO Logistics, Inc.
Statement on Form S-4
                                                            Filed May 12, 2022
                                                            File No. 333-264901

       Dear Mr. Wilson:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

             Please contact Cheryl Brown, Law Clerk, at (202) 551-3905 or Irene
       Meissner, Staff Attorney, at (202) 551-6548 with any questions.


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Adam O. Emmerich, Esq.