SEC Comment Letter for WPP plc (WPP, WPPGF) (CIK 0000806968) (WPP) — Nov 20, 2017
WPP plc (WPP, WPPGF) (CIK 0000806968)
Date: Nov. 20, 2017 · CIK: 0000806968 · Accession: 0000000000-17-040907
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-16350
Letter
Mail Stop 3720 November 20, 2017 Paul W.G. Richardson Group Chief Financial Officer WPP plc 27 Farm Street London, United Kingdom, W1J 5RJ
Re: WPP plc Form 20-F for Fiscal Year Ended December 31, 201 6 Filed April 28, 2017 File No. 000-16350
Dear Mr. Richardson :
We have reviewed your November 14, 2017 response to our comment letter and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to th is comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe ou r comment apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to th is comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our Octo ber 31, 2017 letter.
Consolidated Income Statement, page F -8
1. We note your response to comment one. Please provide us with a schedule showing your proposed revised income statement presentation for the last two fiscal years.
Paul W.G. Richardson WPP plc November 20 , 2017 Page 2
You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371 or me at (202) 551 -3810 with any questions.
Sincerely,
/s/ Carlos Pacho
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Mail Stop 3720 November 20, 2017 Paul W.G. Richardson Group Chief Financial Officer WPP plc 27 Farm Street London, United Kingdom, W1J 5RJ Re: WPP plc Form 20-F for Fiscal Year Ended December 31, 201 6 Filed April 28, 2017 File No. 000-16350 Dear Mr. Richardson : We have reviewed your November 14, 2017 response to our comment letter and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to th is comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe ou r comment apply to your facts and circumstances, please tell us why in your response. After reviewing your response to th is comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our Octo ber 31, 2017 letter. Consolidated Income Statement, page F -8 1. We note your response to comment one. Please provide us with a schedule showing your proposed revised income statement presentation for the last two fiscal years. Paul W.G. Richardson WPP plc November 20 , 2017 Page 2 You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371 or me at (202) 551 -3810 with any questions. Sincerely, /s/ Carlos Pacho Carlos Pacho Senior Assistant Chief Accountant AD Office 11 – Telecommunications