United States securities and exchange commission logo May 13, 2020 Christopher Taft Senior Vice President and Corporate Controller Nielsen Holdings plc 85 Broad Street New York, NY 10004 Re: Nielsen Holdings plc Form 10-K for the Fiscal Year Ended December 31, 2019 File No. 001-35042 Dear Mr. Taft: We have completed our review of your filing. We remind you 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. Sincerely, Division of Corporation Finance Office of Trade & Services