March 18, 2019
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-1090
Attention: Ms. Sara von Althann
Re: | Cushman & Wakefield plc |
Registration Statement on Form S-1
Originally Confidentially Submitted March 1, 2019
File Number 333-230354
Ladies and Gentlemen:
Pursuant to Rule 461 under the the Securities Act of 1933, as amended, Cushman & Wakefield plc, a public limited company organized under the laws of England and Wales (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-230354 (the “Registration Statement”), to 9:00 a.m., Eastern time, on March 20, 2019, or as soon thereafter as practicable.
Please contact Ana Sempertegui of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2312, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
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Sincerely, | ||
CUSHMAN & WAKEFIELD PLC | ||
By: | /s/ Duncan Palmer | |
Name: | Duncan Palmer | |
Title: | Executive Vice President and Chief Financial Officer |