T: 305 374 5600
October 22, 2021
Robert Babula, Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
|Re:||XPO Logistics, Inc.|
Form 10-K for the Fiscal Year Ended December 31, 2020
Filed February 12, 2021
File No. 001-32172
Dear Mr. Babula:
On behalf of our client, XPO Logistics, Inc. (the "Company"), we are in receipt of the comments of the Staff (the "Staff") of the Division of Corporation Finance at the Securities and Exchange Commission contained in its comment letter to the Company, dated October 15, 2021 (the "Comment Letter"). The Comment Letter requests that the Company respond to the comments by October 29, 2021 or advise the Staff as soon as possible when it will respond. As discussed with the Staff, we are writing to confirm that we have requested an extension to respond to the Comment Letter by November 5, 2021. The extension was requested due to the current preparation of the Company's Form 10-Q for the quarter ended September 30, 2021.
We appreciate the Staff's cooperation in this matter.
If you have any questions, please do not hesitate to contact the undersigned at (305) 982-5531.
|/s/ Christina C. Russo|