United States securities and exchange commission logo August 26, 2022 James Harris Chief Financial Officer SPX Corporation 6325 Ardrey Kell Road Suite 400 Charlotte, NC 28277 Re: SPX Corporation Form 10-K for the fiscal year ended December 31, 2021 Filed February 25, 2022 File No. 001-06948 Dear Mr. Harris: We have completed our review of your filings. 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 Technology