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SEC Company Response from GSK (GSK) — Apr 15, 2009

GSK plc
Date: April 15, 2009 · CIK: 0001131399 · Accession: 0000903423-09-000347

AI Filing Summary & Sentiment

Referenced dates: April 1, 2009

Date
April 15, 2009
Author
Assistant Director
Form
CORRESP
Company
GSK plc

Letter

Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 United States Re: Comment Letter—GlaxoSmithKline plc (“GSK”) Annual Report on Form 20-F for 2008

Dear Mr. Riedler:

We appreciated the opportunity to speak with your colleague Nandini Acharya yesterday in connection with the comment letter dated April 1, 2009 relating to GSK’s Annual Report on Form 20-F for 2008. As requested, this is a brief note to indicate that GSK intends to respond to the comments by April 22, 2009.

The preparation of a response to staff comment letters typically involves a number of GSK business, financial and legal personnel, as well as members of the GSK audit team from PricewaterhouseCoopers and outside counsel. Arranging for this involvement in order to meet the requested deadline has been difficult, particularly given the fact that GSK is in the midst of preparing its first quarter results and because there have been national holidays in the United Kingdom in the past week.

Mr. Jeffrey P. Riedler, p. 2

You can reach either me, or my colleague Aimée Schultz, at my number above. Please do not hesitate to contact us if you have any questions or if we can be of further assistance at this time.

Yours sincerely,

/s/ Sebastian R. Sperber

Sebastian R. Sperber

cc:

Ms. Nandini Acharya, Securities and Exchange Commission

Mr. Daniel Greenspan, Securities and Exchange Commission

Mr. Christopher Buckley, GlaxoSmithKline plc

Ms. Victoria Whyte, GlaxoSmithKline plc

Mr. Andy Kemp, PricewaterhouseCoopers

Mr. Gerald Neugebauer, Cleary Gottlieb Steen & Hamilton LLP

Ms. Aimée Schultz, Cleary Gottlieb Steen & Hamilton LLP

Show Raw Text
CORRESP
1
filename1.htm

Writer's Direct Dial: +44 (0) 207 614-2237

E-Mail: ssperber@cgsh.com

April 15, 2009

            BY EDGAR

Mr. Jeffrey P. Riedler

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W., Stop 4-5

Washington, D.C.  20549

United States

            Re:

Comment Letter—GlaxoSmithKline plc (“GSK”) Annual Report on Form 20-F for 2008

Dear Mr. Riedler:

We appreciated the opportunity to speak with your colleague Nandini Acharya yesterday in connection with the comment letter dated April 1, 2009 relating to GSK’s Annual Report on Form 20-F for 2008. As requested, this is a brief note to indicate that GSK intends to respond to the comments by April 22, 2009.

The preparation of a response to  staff comment letters typically involves a number of GSK business, financial and legal personnel, as well as members of the GSK audit team from PricewaterhouseCoopers and outside counsel. Arranging for this involvement in order to meet the requested deadline has been difficult, particularly given the fact that GSK is in the midst of preparing its first quarter results and because there have been national holidays in the United Kingdom in the past week.

      Mr. Jeffrey P. Riedler, p. 2

 You can reach either me, or my colleague Aimée Schultz, at my number above. Please do not hesitate to contact us if you have any questions or if we can be of further assistance at this time.

Yours sincerely,

/s/ Sebastian R. Sperber

Sebastian R. Sperber

      cc:

      Ms. Nandini Acharya, Securities and Exchange Commission

      Mr. Daniel Greenspan, Securities and Exchange Commission

      Mr. Christopher Buckley, GlaxoSmithKline plc

      Ms. Victoria  Whyte,  GlaxoSmithKline plc

      Mr. Andy Kemp, PricewaterhouseCoopers

      Mr. Gerald Neugebauer, Cleary Gottlieb Steen & Hamilton LLP

      Ms. Aimée Schultz, Cleary Gottlieb Steen & Hamilton LLP