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

GSK plc
Date: Aug. 10, 2011 · CIK: 0001131399 · Accession: 0000903423-11-000388

AI Filing Summary & Sentiment

Referenced dates: July 21, 2011

Date
August 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:

As Chris Buckley, GSK’s Director of External Reporting, discussed with your colleague Frank Wyman earlier this week, this is a brief note to indicate that GSK will seek to respond by September 2, 2011 to the comment letter dated July 21, 2011 relating to GSK’s Annual Report on Form 20-F for 2010.

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 an earlier deadline would be difficult, particularly in light of the summer holiday schedules of many of the individuals involved.

Mr. Jim B. Rosenberg, p. 2

You can reach either me, or my colleagues Jung Ju or Evan Leitch, 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. Jung Ju, Cleary Gottlieb Steen & Hamilton LLP

Mr. Evan Leitch, Cleary Gottlieb Steen & Hamilton LLP

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CORRESP
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    Unassociated Document

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

E-Mail: ssperber@cgsh.com

August 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:

As Chris Buckley, GSK’s Director of External Reporting, discussed with your colleague Frank Wyman earlier this week, this is a brief note to indicate that GSK will seek to respond by September 2, 2011 to the comment letter dated July 21, 2011 relating to GSK’s Annual Report on Form 20-F for 2010.

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 an earlier deadline would be difficult, particularly in light of the summer holiday schedules of many of the individuals involved.

Mr. Jim B. Rosenberg, p. 2

You can reach either me, or my colleagues Jung Ju or Evan Leitch, 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. Jung Ju, Cleary Gottlieb Steen & Hamilton LLP

Mr. Evan Leitch, Cleary Gottlieb Steen & Hamilton LLP