<SEC-DOCUMENT>0000945621-25-000967.txt : 20251015
<SEC-HEADER>0000945621-25-000967.hdr.sgml : 20251015
<ACCEPTANCE-DATETIME>20251015164259
ACCESSION NUMBER:		0000945621-25-000967
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20251015
DATE AS OF CHANGE:		20251015

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Manchester United plc
		CENTRAL INDEX KEY:			0001549107
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				981063519
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-86956
		FILM NUMBER:		251395333

	BUSINESS ADDRESS:	
		STREET 1:		Old Trafford
		CITY:			Manchester
		STATE:			X0
		ZIP:			M16 ORA
		BUSINESS PHONE:		44(0)1618688000

	MAIL ADDRESS:	
		STREET 1:		Old Trafford
		CITY:			Manchester
		STATE:			X0
		ZIP:			M16 ORA

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Manchester United Ltd.
		DATE OF NAME CHANGE:	20120503

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COOPERMAN LEON G
		CENTRAL INDEX KEY:			0000898382
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		ORGANIZATION NAME:           	
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G

	MAIL ADDRESS:	
		STREET 1:		7118 MELROSE CASTLE LANE
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33496
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>SCHEDULE 13G</submissionType>
<filerInfo>
<filer>
<filerCredentials>
<cik>0000898382</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<securitiesClassTitle>Class A Ordinary Shares, par value $0.0005 per share</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>02/21/2025</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0001549107</issuerCik>
<issuerName>Manchester United plc</issuerName>
<issuerCusip>G5784H106</issuerCusip>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>Sir Matt Busby Way, Old Trafford</com:street1>
<com:city>Manchester</com:city>
<com:stateOrCountry>X0</com:stateOrCountry>
<com:zipCode>M16 0RA</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>Cooperman Leon G.</reportingPersonName>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>2857877</soleVotingPower>
<sharedVotingPower>0</sharedVotingPower>
<soleDispositivePower>2857877</soleDispositivePower>
<sharedDispositivePower>0</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2857877</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>5.1</classPercent>
<typeOfReportingPerson>IN</typeOfReportingPerson>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>Manchester United plc</issuerName>
<issuerPrincipalExecutiveOfficeAddress>Sir Matt Busby Way, Old Trafford, Manchester, United Kingdom, M16 0RA</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>This statement is filed on behalf of Leon G. Cooperman ("Mr. Cooperman"). Mr. Cooperman is engaged in, among other activities, investing for his own account.&#13;
&#13;
Mr. Cooperman is the Managing Member of Omega Associates, L.L.C. ("Associates"), a limited liability company organized under the laws of the State of Delaware. Associates is a private investment firm formed to invest in and act as general partner of investment partnerships or similar investment vehicles. Associates is the general partner of a limited partnership organized under the laws of Delaware known as Omega Capital Partners, L.P. ("Capital LP"), a private investment firm comprised of Cooperman family funds engaged in the purchase and sale of securities for investment for its own account.</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>Mr. Cooperman's principal business office address is St. Andrews Country Club, 7118 Melrose Castle Lane, Boca Raton, FL 33496.</principalBusinessOfficeOrResidenceAddress>
<citizenship>Mr. Cooperman is a United States citizen.</citizenship>
</item2>
<item3>
<notApplicableFlag>Y</notApplicableFlag>
</item3>
<item4>
<amountBeneficiallyOwned>The information required by this item with respect to the Reporting Person is set forth in Rows 5 through 9 and 11 of the cover page to this Schedule 13G. Mr. Cooperman may be deemed the beneficial owner of 2,857,877 Class A Ordinary Shares held directly by Capital L.P., which constitute approximately 5.1% of the total number of Class A Ordinary Shares outstanding, calculated based on 56,080,686 Class A Ordinary Shares outstanding as of June 30, 2025, as reported in the Issuer's Annual Report on Form 20-F filed with the Securities and Exchange Commission on September 18, 2025.</amountBeneficiallyOwned>
<classPercent>5.1%</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>2,857,877</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>2,857,877</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>Y</notApplicableFlag>
</item5>
<item6>
<notApplicableFlag>Y</notApplicableFlag>
</item6>
<item7>
<notApplicableFlag>Y</notApplicableFlag>
</item7>
<item8>
<notApplicableFlag>Y</notApplicableFlag>
</item8>
<item9>
<notApplicableFlag>Y</notApplicableFlag>
</item9>
<item10>
<notApplicableFlag>N</notApplicableFlag>
<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
</item10>
</items>
<signatureInformation>
<reportingPersonName>Cooperman Leon G.</reportingPersonName>
<signatureDetails>
<signature>/s/ Edward Levy</signature>
<title>Edward Levy, Attorney-in-Fact</title>
<date>10/15/2025</date>
</signatureDetails>
</signatureInformation>
<signatureComments>Duly authorized under POA effective as of August 10, 2016 and filed on August 12, 2016.</signatureComments>
</formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
