SEC Comment Letter for WPP plc (WPP, WPPGF) (CIK 0000806968) (WPP) — Aug 28, 2018
WPP plc (WPP, WPPGF) (CIK 0000806968)
Date: Aug. 28, 2018 · CIK: 0000806968 · Accession: 0000000000-18-026676
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38303
Referenced dates: July 24, 2018
Letter
August 27, 2018 Paul Richerdson Group Chief Financial Officer WPP plc 27 Farm Street London, United Kingdom, W1J 5RJ Re:WPP plc Form 20-F for the Fiscal Year Ended December 31, 2017 Filed April 30, 2018 Response filed August 9, 2018 File Number 001-38303 Dear Mr. Richerdson: We have reviewed your August 9, 2018 response to our comment letter and have the following comment. Please respond to this 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 20-F for the Fiscal Year Ended December 31, 2017 General 1.We note your response to comment 2 in our letter dated July 24, 2018. You state regarding Memac and Mindshare Lebanon that the Syrian contacts did not involve government clients. You make no such statement regarding the services provided in Syria by JWT LL. Please clarify for us whether JWT provided advertising services to Syrian government clients and, if so, describe the advertising services provided. You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371 or Carlos Pacho, Senior Assistant Chief Accountant at 202-551-3835 if you have any questions.
FirstName LastNamePaul Richerdson Comapany NameWPP plc August 27, 2018 Page 2 FirstName LastName Paul Richerdson WPP plc August 27, 2018 Page 2 Sincerely, Division of Corporation Finance Office of Telecommunications cc: Andrea Harris, Esq.
Show Raw Text
August 27, 2018
Paul Richerdson
Group Chief Financial Officer
WPP plc
27 Farm Street
London, United Kingdom, W1J 5RJ
Re:WPP plc
Form 20-F for the Fiscal Year Ended December 31, 2017
Filed April 30, 2018
Response filed August 9, 2018
File Number 001-38303
Dear Mr. Richerdson:
We have reviewed your August 9, 2018 response to our comment letter and have the
following comment.
Please respond to this 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 our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
Form 20-F for the Fiscal Year Ended December 31, 2017
General
1.We note your response to comment 2 in our letter dated July 24, 2018. You state
regarding Memac and Mindshare Lebanon that the Syrian contacts did not involve
government clients. You make no such statement regarding the services provided in Syria
by JWT LL. Please clarify for us whether JWT provided advertising services to Syrian
government clients and, if so, describe the advertising services provided.
You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371 or Carlos
Pacho, Senior Assistant Chief Accountant at 202-551-3835 if you have any questions.
FirstName LastNamePaul Richerdson
Comapany NameWPP plc
August 27, 2018 Page 2
FirstName LastName
Paul Richerdson
WPP plc
August 27, 2018
Page 2
Sincerely,
Division of Corporation Finance
Office of Telecommunications
cc: Andrea Harris, Esq.