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SEC Comment Letter for UNILEVER PLC (UL, UNLYF) (CIK 0000217410) (UL) — Dec 19, 2022

UNILEVER PLC (UL, UNLYF) (CIK 0000217410)
Date: Dec. 19, 2022 · CIK: 0000217410 · Accession: 0000000000-22-013665

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-04546

Date
December 19, 2022
Author
Graeme Pitkethly
Form
UPLOAD
Company
UNILEVER PLC (UL, UNLYF) (CIK 0000217410)

Letter

United States securities and exchange commission logo December 19, 2022 Graeme Pitkethly Chief Financial Officer Unilever PLC 100 Victoria Embankment London, EC4Y 0DY, United Kingdom Re:Unilever PLC Form 20-F for the Year Ended December 31, 2021 Response dated August 19, 2022 File No. 001-04546 Dear Graeme Pitkethly: 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 Industrial Applications and Services cc: Maria Varsellona

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United States securities and exchange commission logo
December 19, 2022
Graeme Pitkethly
Chief Financial Officer
Unilever PLC
100 Victoria Embankment
London, EC4Y 0DY, United Kingdom
Re:Unilever PLC
Form 20-F for the Year Ended December 31, 2021
Response dated August 19, 2022
File No. 001-04546
Dear Graeme Pitkethly:
            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 Industrial Applications and
Services
cc:       Maria Varsellona