United States securities and exchange commission logo
February 23, 2021
Bradley S. Jacobs
Chairman and Chief Executive Officer
XPO Logistics, Inc.
Five American Lane
Greenwich, CT 06831
Re: XPO Logistics, Inc.
Form 10-K for the
fiscal year ended December 31, 2019
Filed February 10,
2020
File No. 001-32172
Dear Mr. Jacobs:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation