SEC Comment Letter 0000000000-24-014312 to SMITH & NEPHEW PLC (SNN, SNNUF) (CIK 0000845982) (SNN)
SMITH & NEPHEW PLC (SNN, SNNUF) (CIK 0000845982)
Date: Dec. 30, 2024 · CIK: 0000845982 · Accession: 0000000000-24-014312
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File numbers found in text: 001-14978
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December 30, 2024
John Rogers
Chief Financial Officer
SMITH & NEPHEW PLC
Building 5, Croxley Park, Hatters Lane
Watford, Hertfordshire WD18 8YE
Re:SMITH & NEPHEW PLC
Form 20-F filed March 11, 2024
File No. 001-14978
Dear John Rogers:
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