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SEC Company Response from GSK (GSK) — Jun 10, 2011

GSK plc
Date: June 10, 2011 · CIK: 0001131399 · Accession: 0000903423-11-000308

AI Filing Summary & Sentiment

Referenced dates: May 31, 2011

Date
June 10, 2011
Author
Not clearly detected
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 2010

Dear Mr. Rosenberg:

We appreciated the opportunity to speak with your colleague Frank Wyman this week in connection with the comment letter dated May 31, 2011 relating to GSK’s Annual Report on Form 20-F for 2010. As requested, this is a brief note to indicate that GSK will seek to respond to the comments by June 28, 2011.

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 would be difficult.

Mr. Jim B. Rosenberg, p. 2

You can reach either me, or my colleagues Jerry Neugebauer and 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:

Mr. Frank Wyman, Securities and Exchange Commission

Ms. Lisa Vanjoske, 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

    Unassociated Document

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

E-Mail: ssperber@cgsh.com

June 10, 2011

BY EDGAR

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

United States

Re:

Comment Letter—GlaxoSmithKline plc (“GSK”) Annual Report on Form 20-F for 2010

Dear Mr. Rosenberg:

We appreciated the opportunity to speak with your colleague Frank Wyman this week in connection with the comment letter dated May 31, 2011 relating to GSK’s Annual Report on Form 20-F for 2010.  As requested, this is a brief note to indicate that GSK will seek to respond to the comments by June 28, 2011.

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 would be difficult.

Mr. Jim B. Rosenberg, p. 2

You can reach either me, or my colleagues Jerry Neugebauer and 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:

Mr. Frank Wyman, Securities and Exchange Commission

Ms. Lisa Vanjoske, 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