<SEC-DOCUMENT>0001193125-18-268154.txt : 20181019
<SEC-HEADER>0001193125-18-268154.hdr.sgml : 20181019
<ACCEPTANCE-DATETIME>20180906151005
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-18-268154
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20180906

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WPP plc
		CENTRAL INDEX KEY:			0000806968
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING AGENCIES [7311]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		27 FARM STREET
		CITY:			LONDON
		STATE:			X0
		ZIP:			W1J5RJ
		BUSINESS PHONE:		011442074082204

	MAIL ADDRESS:	
		STREET 1:		27 FARM STREET
		CITY:			LONDON
		STATE:			X0
		ZIP:			W1J5RJ

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WPP GROUP PLC
		DATE OF NAME CHANGE:	19960514
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>
<TD WIDTH="50%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="48%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">


<IMG SRC="g609378g29m36.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center">


<IMG SRC="g609378g07n06.jpg" ALT="LOGO">
</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Direct Dial:&nbsp;&nbsp;&nbsp;&nbsp;212.468.4944 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">Email:&nbsp;&nbsp;&nbsp;&nbsp;rnorton@dglaw.com </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September&nbsp;6, 2018 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Carlos Pacho </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Senior Assistant Chief Accountant </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street,
N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">WPP plc </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Form <FONT STYLE="white-space:nowrap">20-F</FONT> for the Fiscal Year Ended December&nbsp;31, 2017
</P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Filed April&nbsp;30, 2018 </P></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">File No.&nbsp;001-38303 </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Pacho: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of WPP plc (the
&#147;<B>Company</B>&#148;), this letter responds to the comment received from the Commission in a letter dated August&nbsp;27, 2018 (&#147;<B>Comment Letter No.</B><B></B><B>&nbsp;2</B>&#148;). For ease of reference in this letter, the
Commission&#146;s comment contained in Comment Letter No.&nbsp;2 is reproduced in <B>bold</B> in this letter, and the corresponding response of the Company is shown below such comment. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>We note your response to comment 2 in our letter dated July&nbsp;24, 2018. You state regarding Memac and
Mindshare Lebanon that the Syrian contacts did not involve government clients. You make no such statement regarding the services provided in Syria by JWT LL. Please clarify for us whether JWT provided advertising services to Syrian government
clients and, if so, describe the advertising services provided. </B></P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">JWT Limited Liability, a Syrian company, did not
provide advertising services to Syrian government clients in 2015, 2016, 2017 or to date in 2018. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of the Company we acknowledge 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. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please do not hesitate to contact the
undersigned at (212) <FONT STYLE="white-space:nowrap">468-4944</FONT> if you have any further comments or questions. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">/s/ Ralph W. Norton </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Andrea Harris, Esq. </P></TD></TR></TABLE>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g609378g07n06.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g609378g07n06.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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MO:O< 2K(76W$6XXVX_UG'<T 5;'7KD6\2SP^8\<,DMP[L$90CE2-H&"W'L*
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ME06<[B0&&%&WD>U %OP\FJF[*WYN/+BCW@R$X9I K8YZ[<,/;- %V6QW:_&
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) ): "@ H __9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g609378g29m36.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g609378g29m36.jpg
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M 0$! 0$! 0        $" P0%!@<("0H+$  " 0,# @0#!04$!    7T! @,
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50 4 % !0 4 % !0 4 % !0 4 ?_9

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