WMA link
LeastSquares
LeastSquares[{{1, 2}, {2, 3}, {5, 6}}, {1, 5, 3}]
Simplify[LeastSquares[{{1, 2}, {2, 3}, {5, 6}}, {1, x, 3}]]
LeastSquares[{{1, 1, 1}, {1, 1, 2}}, {1, 3}]