SEC Comment Letter for WPP plc (WPP, WPPGF) (CIK 0000806968) (WPP) — Apr 17, 2013
WPP plc (WPP, WPPGF) (CIK 0000806968)
Date: April 17, 2013 · CIK: 0000806968 · Accession: 0000000000-13-020747
AI Filing Summary & Sentiment
Reasoning
Referenced dates: December 13, 2012
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE April 17 , 2013 Via E-mail Paul Richardson Finance Director WPP plc 6 Ely Place Dublin 2 Ireland
Re: WPP plc Form 20-F for the Fiscal Year Ended December 31, 2011 Filed April 30 , 2012 File No. 0-16350
Dear Mr. Richardson :
We refer you to our comment letters dated December 13, 2012 and March 26, 2013 regarding business contacts with Iran, Syria and Cuba. We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated b y the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securit ies Exchange Act of 1934 and all applicable rules require .
Sincerely,
/s/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
April 17 , 2013
Via E-mail
Paul Richardson
Finance Director
WPP plc
6 Ely Place
Dublin 2
Ireland
Re: WPP plc
Form 20-F for the Fiscal Year Ended December 31, 2011
Filed April 30 , 2012
File No. 0-16350
Dear Mr. Richardson :
We refer you to our comment letters dated December 13, 2012 and March 26, 2013
regarding business contacts with Iran, Syria and Cuba. We have completed our review of this
subject matter. We remind you that our comments or changes to disclosure in response to our
comments do not foreclose the Commission from taking any action with respect to the company
or the filing and the company may not assert staff comments as a defense in any proceeding
initiated b y the Commission or any person under the federal securities laws of the United States.
We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the
filing to be certain that the filing includes the information the Securit ies Exchange Act of 1934
and all applicable rules require .
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Larry Spirgel
Assistant Director
Division of Corporation Finance