<SEC-DOCUMENT>0001104659-23-099186.txt : 20230908
<SEC-HEADER>0001104659-23-099186.hdr.sgml : 20230908
<ACCEPTANCE-DATETIME>20230908111455
ACCESSION NUMBER:		0001104659-23-099186
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		6
CONFORMED PERIOD OF REPORT:	20230908
FILED AS OF DATE:		20230908
DATE AS OF CHANGE:		20230908

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNILEVER PLC
		CENTRAL INDEX KEY:			0000217410
		STANDARD INDUSTRIAL CLASSIFICATION:	SOAP, DETERGENT, CLEANING PREPARATIONS, PERFUMES, COSMETICS [2840]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04546
		FILM NUMBER:		231244201

	BUSINESS ADDRESS:	
		STREET 1:		UNILEVER HOUSE
		STREET 2:		BLACKFRIARS
		CITY:			LONDON ENGLAND
		STATE:			X0
		ZIP:			EC4P 4BQ
		BUSINESS PHONE:		201-894-2790

	MAIL ADDRESS:	
		STREET 1:		C/O UNILEVER UNITED STATES INC
		STREET 2:		700 SYLVAN AVENUE (ATTN.: M MONTAGNINO)
		CITY:			ENGLEWOOD CLIFFS
		STATE:			NJ
		ZIP:			07632

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNILEVER LTD
		DATE OF NAME CHANGE:	19820429
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>tm2325610d1_6k.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;6-K</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REPORT OF FOREIGN ISSUER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pursuant to Rule&nbsp;13a-16 or 15d-16</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>of the Securities Exchange Act of 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dated September&nbsp;8, 2023</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Commission File Number: 001-04546</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>UNILEVER
PLC</B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Translation
of registrant&rsquo;s name into English)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNILEVER
HOUSE, BLACKFRIARS, LONDON, ENGLAND</B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
of principal executive offices)</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Indicate by check mark whether the registrant
files or will file annual reports under cover of Form&nbsp;20-F or Form&nbsp;40-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;20-F
</FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#120;</FONT> Form&nbsp;40-F&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is submitting the Form&nbsp;6-K in paper as permitted by Regulation S-T Rule&nbsp;101(b)(1):&nbsp;</FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is submitting the Form&nbsp;6-K in paper as permitted by Regulation S-T Rule&nbsp;101(b)(7):&nbsp;</FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Indicate by check mark whether the registrant
by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant
to Rule&nbsp;12g3-2(b)&nbsp;under the Securities Exchange Act of 1934.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yes
</FONT><FONT STYLE="font-family: Wingdings">&#168;</FONT> No <FONT STYLE="font-family: Wingdings">&#120;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">If &quot;Yes&quot; is marked, indicate below the
file number assigned to the registrant in connection with Rule&nbsp;12g3-2(b): 82-</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>THIS REPORT ON FORM&nbsp;6-K SHALL BE DEEMED
TO BE INCORPORATED BY REFERENCE IN THE REGISTRATION STATEMENT ON FORM&nbsp;F-3 OF UNILEVER PLC (<A HREF="https://www.sec.gov/Archives/edgar/data/217410/000110465923084221/tm2321550-1_f3asr.htm" STYLE="-sec-extract: exhibit">FILE NO. 333-273447</A>), UNILEVER CAPITAL
CORPORATION (<A HREF="https://www.sec.gov/Archives/edgar/data/217410/000110465923084221/tm2321550-1_f3asr.htm" STYLE="-sec-extract: exhibit">FILE NO. 333-273447-01</A>) AND UNILEVER UNITED STATES,&nbsp;INC. (<A HREF="https://www.sec.gov/Archives/edgar/data/217410/000110465923084221/tm2321550-1_f3asr.htm" STYLE="-sec-extract: exhibit">FILE NO. 333-273447-02</A>) AND TO BE A PART&nbsp;THEREOF FROM
THE DATE ON WHICH THIS REPORT IS FURNISHED, TO THE EXTENT NOT SUPERSEDED BY DOCUMENTS OR REPORTS SUBSEQUENTLY FILED OR FURNISHED.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 12pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Signatures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorised.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="width: 50%; padding: 0.25pt; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNILEVER
    PLC</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.25pt 0.25pt 0.5pt; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    M Varsellona</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By
    M VARSELLONA</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CHIEF
    LEGAL OFFICER AND GROUP SECRETARY</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Date: 8 September&nbsp;2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXHIBIT&nbsp;INDEX</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; padding: 0.25pt 0.25pt 0.5pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXHIBIT<BR>
    NUMBER</FONT></TD>
    <TD STYLE="width: 2%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 88%; border-bottom: black 1pt solid; padding: 0.25pt 0.25pt 0.5pt; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXHIBIT&nbsp;DESCRIPTION</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font-size: 10pt"><A HREF="tm2325610d1_ex5-a.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5(a)</FONT></A></TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="tm2325610d1_ex5-a.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
    of Linklaters LLP, United States counsel for Unilever PLC, Unilever United States,&nbsp;Inc. and Unilever Capital Corporation</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font-size: 10pt"><A HREF="tm2325610d1_ex5-b.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5(b)</FONT></A></TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt"><A HREF="tm2325610d1_ex5-b.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
    of Linklaters LLP, English counsel for Unilever PLC</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>

<!-- Field: Page; Sequence: 3; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.(A)
<SEQUENCE>2
<FILENAME>tm2325610d1_ex5-a.htm
<DESCRIPTION>EXHIBIT 5.(A)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 5(a)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 70%"><IMG SRC="tm2325610d1_ex5-aimg001.jpg" ALT="">&nbsp;</TD>
  <TD STYLE="width: 30%"><P STYLE="margin-top: 0; margin-bottom: 0">Linklaters LLP</P>
                         <P STYLE="margin-top: 0; margin-bottom: 0">One Silk Street</P>
                         <P STYLE="margin-top: 0; margin-bottom: 0">London EC2Y 8HQ</P>
                         <P STYLE="margin-top: 0; margin-bottom: 0">Telephone (+44) 20 7456 2000</P>
                         <P STYLE="margin-top: 0; margin-bottom: 0">Facsimile (+44) 20 7456 2222</P>
                         <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DX Box Number </FONT>10 CDE</P></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Unilever Capital Corporation<BR> 700 Sylvan Avenue<BR> Englewood Cliffs<BR> NJ 07632<BR> USA</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Unilever United States, Inc.<BR> 700 Sylvan Avenue<BR> Englewood Cliffs<BR> NJ 07632<BR> USA</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Unilever PLC<BR> 100 Victoria Embankment<BR> London EC4Y 0DY<BR> United Kingdom </P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">September
8, 2023</FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Unilever
Capital Corporation (the &ldquo;Issuer&rdquo;)<BR>
U.S.$700,000,000 4.875% Senior Notes due 2028 (the &ldquo;2028 Notes&rdquo;) and U.S.$800,000,000 5.000% Senior Notes due 2033 (the &ldquo;2033
Notes&rdquo; and, together with the 2028 Notes, the &ldquo;Notes&rdquo;)</B></FONT><B><BR>
Guaranteed by Unilever PLC and Unilever United States, Inc. (&ldquo;UNUS&rdquo; and, together with Unilever PLC, the &ldquo;Guarantors&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have acted as your special United States counsel
in connection with the issuance by the Issuer of the Notes and the giving of the Guarantee by the Guarantors. The Notes and the Guarantees
are being issued pursuant to the amended and restated indenture, dated as of July 26, 2023 (the &ldquo;Indenture&rdquo;) among the Issuer,
Unilever Finance Netherlands B.V., the Guarantors and The Bank of New York Mellon, as trustee (the &ldquo;Trustee&rdquo;). This opinion
is limited to the federal law of the United States, the General Corporation Law of the State of Delaware and the laws of the State of
New York, and we express no opinion as to the effect of the laws of any other State of the United States or the laws of any other jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-size: 8pt">This
communication is confidential and may be privileged or otherwise protected by work product immunity.</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-size: 8pt">Linklaters
LLP is a limited liability partnership registered in England and Wales with registered number OC326345. It is a law firm authorised and
regulated by the Solicitors Regulation Authority. The term partner in relation to Linklaters LLP is used to refer to a member of Linklaters
LLP or an employee or consultant of Linklaters LLP or any of its affiliated firms or entities with equivalent standing and qualifications.
A list of the names of the members of Linklaters LLP together with a list of those non-members who are designated as partners and their
professional qualifications is open to inspection at its registered office, One Silk Street, London EC2Y 8HQ or on www.linklaters.com
and such persons are either solicitors, registered foreign lawyers or European lawyers.</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><FONT STYLE="font-size: 8pt">Please
refer to www.linklaters.com/regulation for important information on our regulatory position.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><IMG SRC="tm2325610d1_ex5-aimg001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have examined the Indenture, the Notes and
the Guarantees, such certificates and other documents, and such questions of law, as we have considered necessary or appropriate for the
purposes of this opinion. We have assumed that Unilever PLC has the power to execute and deliver the Indenture and the Unilever PLC Guarantee,
and perform its obligations thereunder, that the Indenture and the Unilever PLC Guarantee have been duly and validly authorized, executed
and delivered by Unilever PLC under English law, that the Notes and the Guarantees conform to the forms examined by us and that the signatures
on all documents examined by us are genuine, assumptions that we have not independently verified.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In our opinion:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1</B></FONT></TD><TD STYLE="text-align: justify">The Notes have been duly executed, authenticated, issued and delivered and constitute valid and legally
binding obligations of the Issuer enforceable in accordance with their terms, subject to bankruptcy, insolvency, fraudulent transfer,
reorganization, moratorium or similar laws of general applicability relating to or affecting creditors&rsquo; rights and to general equity
principles.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2</B></FONT></TD><TD STYLE="text-align: justify">The Guarantees constitute valid and legally binding obligations of the Guarantors enforceable in accordance
with their terms, subject to bankruptcy, insolvency, fraudulent transfer, reorganization, moratorium or similar laws of general applicability
relating to or affecting creditors&rsquo; rights and to general equity principles.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hereby consent to the filing of this opinion
as an exhibit to the report on Form 6-K to be submitted by Unilever PLC on the date hereof. In giving such consent, we do not thereby
admit that we are in the category of persons whose consent is required under Section 7 of the United States Securities Act of 1933 or
the rules and regulations of the Securities and Exchange Commission thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Very truly yours</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Linklaters LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Linklaters LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="text-align: right; font-size: 10pt; margin: 0pt"><FONT STYLE="font-size: 10pt">Page 2 of 2</FONT></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.(B)
<SEQUENCE>3
<FILENAME>tm2325610d1_ex5-b.htm
<DESCRIPTION>EXHIBIT 5.(B)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: right; text-indent: -34pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: right; text-indent: -34pt"><B>Exhibit 5(b)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: right; text-indent: -34pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; width: 70%"><IMG SRC="tm2325610d1_ex5-bimg002.jpg" ALT=""><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD>
    <TD STYLE="width: 30%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Linklaters LLP</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">One Silk Street</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">London EC2Y 8HQ</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Telephone (+44) 20 7456 2000</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Facsimile (+44) 20 7456 2222</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">DX Box Number 10 CDE&nbsp;</P></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Unilever PLC<BR> 100 Victoria Embankment<BR>
Blackfriars<BR> London<BR> EC4Y 0DY</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">8
September 2023</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Unilever
PLC &ndash; Guarantee of </B></FONT><B>U.S.$700,000,000 4.875% Senior Notes due 2028 (the &ldquo;2028 Notes&rdquo;) and U.S.$800,000,000
5.000% Senior Notes due 2033 (the &ldquo;2033 Notes&rdquo; and, together with the 2028 Notes, the &ldquo;Notes&rdquo;) issued by Unilever
Capital Corporation (the &ldquo;English Guarantee&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1</B></FONT></TD><TD STYLE="text-align: justify">We have acted as your English legal advisers in connection with the issue by Unilever Capital Corporation,
a Delaware corporation (&ldquo;<B>UCC</B>&rdquo;) of the Notes, which are stated to be jointly, severally, fully and unconditionally guaranteed
as to payment of principal, premium, if any, and interest by Unilever PLC and Unilever United States Inc. (&ldquo;<B>UNUS</B>&rdquo;).
The Notes and the English Guarantee are being issued pursuant to the Indenture (as defined in the Schedule). We have taken instructions
solely from Unilever PLC.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2</B></FONT></TD><TD STYLE="text-align: justify">This opinion is limited to English law as applied by the English courts and in effect on the date of this
opinion. It is given on the basis that it, and all matters relating to it, will be governed by, and that it (including all terms used
in it) will be construed in accordance with English law. In particular we express no opinion on matters of federal law of the United States,
the laws of any State of the United States or the laws of any other jurisdiction.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3</B></FONT></TD><TD STYLE="text-align: justify">For the purpose of this opinion we have examined the documents listed and, where appropriate, defined
in the Schedule to this opinion.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4</B></FONT></TD><TD STYLE="text-align: justify">We have assumed that:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.1</B></FONT></TD><TD STYLE="text-align: justify">all copy documents conform to the originals and all originals are genuine and complete;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.2</B></FONT></TD><TD STYLE="text-align: justify">each signature is the genuine signature of the individual concerned;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.3</B></FONT></TD><TD STYLE="text-align: justify">(except in the case of Unilever PLC) all relevant documents are within the capacity and powers of, and
have been validly authorised by, each of the respective parties thereto</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.4</B></FONT></TD><TD STYLE="text-align: justify">the meeting of the Board of Directors of Unilever PLC held on 17 November 2022 (in respect of which a
certified extract of the minutes has been supplied to us) was duly convened, constituted and quorate and the resolutions referred to in
the PLC Minutes were validly passed and remain in full force and effect without modification</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">This communication
is confidential and may be privileged or otherwise protected by work product immunity.</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 8pt">Linklaters LLP is
a limited liability partnership registered in England and Wales with registered number OC326345. It is a law firm authorised and regulated
by the Solicitors Regulation Authority. The term partner in relation to Linklaters LLP is used to refer to a member of Linklaters LLP
or an employee or consultant of Linklaters LLP or any of its affiliated firms or entities with equivalent standing and qualifications.
A list of the names of the members of Linklaters LLP together with a list of those non-members who are designated as partners and their
professional qualifications is open to inspection at its registered office, One Silk Street, London EC2Y 8HQ, England or on www.linklaters.com
and such persons are either solicitors, registered foreign lawyers or European lawyers. Linklaters LLP is also registered with the Dutch
Trade Register of the Chamber of Commerce under number 34367130.</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 19.05pt 0pt 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 19.05pt 0pt 0"><FONT STYLE="font-size: 8pt">Please refer to www.linklaters.com/regulation
for important information on our regulatory position.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm2325610d1_ex5-bimg001.jpg" ALT="" STYLE="height: 19px; width: 113px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.5</B></FONT></TD><TD STYLE="text-align: justify">the PLC Minutes and other corporate documents are true and complete records of the proceedings described
therein and have not been amended, modified or rescinded</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.6</B></FONT></TD><TD STYLE="text-align: justify">the PLC Resolutions (in respect of which a certified copy has been supplied to us) were validly passed
and remain in full force and effect without modification</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.7</B></FONT></TD><TD STYLE="text-align: justify">each of the documents which are the subject of this opinion is valid and binding on each party under the
law to which it is expressed to be subject and that words and phrases used in those documents have the same meaning and effect as they
would if those documents were governed by English law and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.8</B></FONT></TD><TD STYLE="text-align: justify">all documents furnished to us as copies are genuine, authentic and complete and conform to the original
documents of which they are copies and the genuineness of all signatures thereon or on the original thereof and the relevant documents
have been executed in the forms reviewed by us.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5</B></FONT></TD><TD STYLE="text-align: justify">Based on the documents referred to, and assumptions made, in paragraphs 3 and 4 above, and subject to
the qualifications in paragraph 6 below and to any matters not disclosed to us, we are of the opinion that Unilever PLC has taken all
necessary corporate action to authorise the execution, delivery and performance of the English Guarantee.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6</B></FONT></TD><TD STYLE="text-align: justify">This opinion is subject to the following:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.1</B></FONT></TD><TD STYLE="text-align: justify">We express no opinion as to the compliance or otherwise with the financial limitations on the giving of
guarantees contained in the Articles of Association of Unilever PLC.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.2</B></FONT></TD><TD STYLE="text-align: justify">Insofar as this opinion relates to the obligations of Unilever PLC under the English Guarantee, it is
given on the assumption that they have been entered into in good faith and for the purpose of carrying out Unilever PLC&rsquo;s business
and that, at the time they were entered into, there were reasonable grounds for believing that to do so would benefit Unilever PLC.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.3</B></FONT></TD><TD STYLE="text-align: justify">A certificate, determination, notification, minute or opinion might be held by the English courts not
to be conclusive if it could be shown to have an unreasonable or arbitrary basis or in the event of manifest error despite any provision
in any document to the contrary.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.4</B></FONT></TD><TD STYLE="text-align: justify">An English court may refuse to give effect to any contractual provision concerning payment of the costs
of enforcement or litigation brought before an English court.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.5</B></FONT></TD><TD STYLE="text-align: justify">An English court may, or may be required to, stay proceedings or decline jurisdiction in certain circumstances
- for example, if proceedings are brought elsewhere.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.6</B></FONT></TD><TD STYLE="text-align: justify">We express no opinion as to the effect of any sanctions or other similar restrictive measures in relation
to any party to the Indenture, the English Guarantee or the Notes or any transaction contemplated thereby.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6.7</B></FONT></TD><TD STYLE="text-align: justify">Effect may be given to the overriding mandatory provisions of the law of the country where the obligations
arising out of a contract have to be performed, in so far as those provisions render the performance of the contract unlawful. In such
circumstances, the relevant obligations may not be enforceable.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm2325610d1_ex5-bimg001.jpg" ALT="" STYLE="height: 19px; width: 113px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>7</B></FONT></TD><TD STYLE="text-align: justify">This opinion is given on the basis that there will be no amendment to or termination or replacement of
the document and authorisations referred to in the Schedule to this opinion. This opinion is also given on the basis that we undertake
no responsibility to notify you of any change in English law after the date of this opinion.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>8</B></FONT></TD><TD STYLE="text-align: justify">We hereby consent to the filing of this opinion as an exhibit to the report on Form 6-K to be submitted
by Unilever PLC on the date hereof. In giving this consent we do not admit that we are within the category of persons whose consent is
required within Section 7 of the United States Securities Act of 1933 or the rules and regulations of the United States Securities and
Exchange Commission thereunder.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Yours faithfully</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify; text-indent: -34pt">/s/ Linklaters LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify; text-indent: -34pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify; text-indent: -34pt">Linklaters LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 34pt; text-align: justify; text-indent: -34pt">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm2325610d1_ex5-bimg001.jpg" ALT="" STYLE="height: 19px; width: 113px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Schedule</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1</B></FONT></TD><TD STYLE="text-align: justify">A certified copy of the Articles of Association of Unilever PLC in force as at the date of this opinion.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2</B></FONT></TD><TD STYLE="text-align: justify">A certified extract from the Minutes of a Meeting of the Board of Directors of Unilever PLC held on 17
November 2022 (the &ldquo;<B>PLC Minutes</B>&rdquo;).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3</B></FONT></TD><TD STYLE="text-align: justify">A certified copy of the executed power of attorney of Unilever PLC dated 19 July 2023.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4</B></FONT></TD><TD STYLE="text-align: justify">A certified copy of the resolutions of the Chief Financial Officer of Unilever PLC dated 19 July 2023
(the &ldquo;<B>PLC Resolutions</B>&rdquo;).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 34pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5</B></FONT></TD><TD STYLE="text-align: justify">Amended and Restated Indenture dated 26 July 2023 (the &ldquo;<B>Indenture</B>&rdquo;) among Unilever
Capital Corporation, Unilever United States, Inc., Unilever Finance Netherlands B.V., Unilever PLC and The Bank of New York Mellon.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>tm2325610d1_ex5-aimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2325610d1_ex5-aimg001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  @ (@# 2(  A$! Q$!_\0
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?PSF6Z9-A8,02,9/<"BIG:^AEB?9>T?L?A_J_R['_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>tm2325610d1_ex5-bimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2325610d1_ex5-bimg001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  @ (@# 2(  A$! Q$!_\0
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?PSF6Z9-A8,02,9/<"BIG:^AEB?9>T?L?A_J_R['_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>tm2325610d1_ex5-bimg002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2325610d1_ex5-bimg002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  H 'X# 2(  A$! Q$!_\0
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4B@ HHHH **** "BBB@ HHHH _]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
