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United States securities and exchange commission logo
November 10, 2021
Ravi Tulsyan
Chief Financial Officer
XPO Logistics, Inc.
Five American Lane
Greenwich, CT 06831
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. Tulsyan:
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