SEC Company Response from WPP plc (WPP, WPPGF) (CIK 0000806968) (WPP) — Nov 25, 2020
WPP plc (WPP, WPPGF) (CIK 0000806968)
Date: Nov. 25, 2020 · CIK: 0000806968 · Accession: 0001193125-20-303539
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38303
Letter
Division of Corporation Finance Office of Trade & Services Re: WPP plc Form 20-F for the Fiscal Year Ended December 31, 2019 Filed April 30, 2020 File No. 001-38303
Dear Ms. Lumley and Mr. Decker:
WPP plc (the “Company”) is in receipt of the letter, dated October 27, 2020, from the staff of the United States Securities and Exchange Commission with respect to the above-referenced filing by the Company. I am submitting this letter to confirm my conversation with Angela Lumley on November 24 and 25, 2020, regarding the timing of the Company’s response to your comments. As was discussed, the Company has been preparing its response letter, and in so doing, it identified an error in the presentation of cash and cash equivalents on its balance sheet. The Company continues to evaluate whether there are other necessary adjustments related to this presentation error and to assess the impact of any deficiencies in the Company’s internal control over financial reporting. The Company anticipates providing a complete response to the comment letter no later than Friday, January 8, 2021.
If you have any questions, please do not hesitate to call me at (202) 663-6474.
Sincerely,
/s/ Alan J. Wilson
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CORRESP 1 filename1.htm CORRESP November 25, 2020 By EDGAR Submission U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Attn: Angela Lumley and Rufus Decker Re: WPP plc Form 20-F for the Fiscal Year Ended December 31, 2019 Filed April 30, 2020 File No. 001-38303 Dear Ms. Lumley and Mr. Decker: WPP plc (the “Company”) is in receipt of the letter, dated October 27, 2020, from the staff of the United States Securities and Exchange Commission with respect to the above-referenced filing by the Company. I am submitting this letter to confirm my conversation with Angela Lumley on November 24 and 25, 2020, regarding the timing of the Company’s response to your comments. As was discussed, the Company has been preparing its response letter, and in so doing, it identified an error in the presentation of cash and cash equivalents on its balance sheet. The Company continues to evaluate whether there are other necessary adjustments related to this presentation error and to assess the impact of any deficiencies in the Company’s internal control over financial reporting. The Company anticipates providing a complete response to the comment letter no later than Friday, January 8, 2021. If you have any questions, please do not hesitate to call me at (202) 663-6474. Sincerely, /s/ Alan J. Wilson Alan J. Wilson