United States securities and exchange commission logo

                              October 2, 2023

       Adam Emmerich
       Wachtell, Lipton, Rosen & Katz
       51 West 52nd Street
       New York, NY 10019

                                                        Re: PFSweb, Inc.
                                                            Schedule TO-T/A
filed by GXO Logistics, Inc.
                                                            Filed September 29,
                                                            File No. 005-59323

       Dear Adam Emmerich:

              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

               Please respond to these comments 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 to these comments, we may have additional comments.

       Schedule TO-T/A filed September 29, 2023.


   1.                                                   While we do not agree
with the analysis and conclusion set forth in the second and third
                                                        paragraphs of your
response to comment 1 of our September 21, 2023 letter, we will not
                                                        issue additional
comments on this specific matter at this time. In this respect, we note that
                                                        Rule 14d-6(a)(2)(i)
states that    [t]he summary advertisement must contain at least the
                                                        information required by
paragraph (d)(2)    of Rule 14d-6 (emphasis added). Such
                                                        information must be
contained within the summary advertisement and may not be
                                                        incorporated by
               We remind you that the filing persons are responsible for the
accuracy and adequacy of
       their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
 Adam Emmerich
Wachtell, Lipton, Rosen & Katz
October 2, 2023
Page 2

       Please direct any questions to Blake Grady at 202-551-8573 or Dan
Duchovny at (202)

FirstName LastNameAdam Emmerich                         Sincerely,
Comapany NameWachtell, Lipton, Rosen & Katz
                                                        Division of Corporation
October 2, 2023 Page 2                                  Office of Mergers &
FirstName LastName