Exhibit 17.1

Subsidiary Guarantors and Issuers of Guaranteed Registered Securities

Registered U.S. BondsSubsidiary IssuerParent GuarantorSubsidiary Guarantor
5.125% bonds due
September 2042		WPP Finance 2010WPP plcWPP Air 1 Limited,
WPP 2008 Limited,
WPP 2005 Limited,
WPP 2012 Limited,
WPP Jubilee Limited
3.750% bonds due
September 2024

5.625% bonds due
November 2043		WPP Finance 2010WPP plcWPP Jubilee Limited,
WPP 2005 Limited