Item 7.01. Regulation FD Disclosure.

The ODP Corporation (the "Company") is furnishing this Current Report on Form 8-K to recast certain previously reported results to conform with the change in the Company's reportable segments effective at September 24, 2022. As previously disclosed, during the third quarter of 2022, the Company re-aligned its operations and determined that it had four business segments: ODP Business Solutions Division, Office Depot Division, Veyer Division, and Varis Division. For informational purposes, the Company is providing historical unaudited segment financial information recast to reflect the aforementioned changes for the fiscal years ended December 31, 2022, December 25, 2021 and December 26, 2020 and for each of the quarters of fiscal years 2022 and 2021. For additional information on management's reporting changes and the realignment of the Company's reporting segments, see Note 3 of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2022.

The information furnished pursuant to Item 7.01 in this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, and shall not be deemed incorporated by reference into any filing made by the Company under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in any such filing.

Item 9.01. Financial Statements and Exhibits.




(d) Exhibits.

Exhibit
  No.        Description

99.1           Supplemental Historical Unaudited Segment Financial Information of
             The ODP Corporation.

104          Cover Page Interactive Data File (embedded within the Inline XBRL
             document).

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