Davis & GilbertLLP
1740 Broadway
New York, New York 10019
(212)468-4800
DIRECT DIAL NUMBER | MAIN FACSIMILE | |||||
(212)468-4944 | (212)468-4888 | |||||
EMAIL ADDRESS | PERSONAL FACSIMILE | |||||
rnorton@dglaw.com | (212)974-6969 |
December 27, 2017
BY EMAIL
Inessa Kessman
Senior Staff Accountant
AD Office 11 – Telecommunications
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | WPP plc |
Form20-F for the Fiscal Year Ended December 31, 2016 |
Filed April 28, 2017 |
FileNo. 000-16350 |
Dear Ms. Kessman:
This is to confirm and acknowledge that, per my conversation with you today, the deadline by which we must respond to your letter of November 20, 2017, regarding the captioned matter has been extended to January 19, 2018.
Very truly yours, |
/s/ Ralph W. Norton |
Ralph W. Norton |