SEC Comment Letter 0000000000-23-002311 to Manchester United plc (MANU) (CIK 0001549107) (MANU)
Manchester United plc (MANU) (CIK 0001549107)
Date: March 9, 2023 · CIK: 0001549107 · Accession: 0000000000-23-002311
AI Filing Summary & Sentiment
File numbers found in text: 001-35627
Letter
United States securities and exchange commission logo March 9, 2023 Cliff Baty Chief Financial Officer Manchester United plc Sir Matt Busby Way, Old Trafford Manchester, England, M16 0RA Re:Manchester United plc Form 20-F for Fiscal Year Ended June 30, 2022 Filed September 23, 2022 File No. 001-35627 Dear Cliff Baty: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 20-F for Fiscal Year Ended June 30, 2022 Exhibits 13.1 & 13.2, page 1 1.Please amend your filing to provide revised Section 906 certifications that refer to the correct fiscal year end of June 30, 2022. In doing so, please refile the Form 20-F in its entirety, along with updated certifications that are currently dated and refer to the Form 20-F/A.
FirstName LastNameCliff Baty Comapany NameManchester United plc March 9, 2023 Page 2 FirstName LastName Cliff Baty Manchester United plc March 9, 2023 Page 2 In closing, 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. You may contact Aamira Chaudhry at 202-551-3389 or Abe Friedman at 202-551- 8298 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
Show Raw Text
United States securities and exchange commission logo
March 9, 2023
Cliff Baty
Chief Financial Officer
Manchester United plc
Sir Matt Busby Way, Old Trafford
Manchester, England, M16 0RA
Re:Manchester United plc
Form 20-F for Fiscal Year Ended June 30, 2022
Filed September 23, 2022
File No. 001-35627
Dear Cliff Baty:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comments. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Form 20-F for Fiscal Year Ended June 30, 2022
Exhibits 13.1 & 13.2, page 1
1.Please amend your filing to provide revised Section 906 certifications that refer to the
correct fiscal year end of June 30, 2022. In doing so, please refile the Form 20-F in
its entirety, along with updated certifications that are currently dated and refer to the Form
20-F/A.
FirstName LastNameCliff Baty
Comapany NameManchester United plc
March 9, 2023 Page 2
FirstName LastName
Cliff Baty
Manchester United plc
March 9, 2023
Page 2
In closing, 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.
You may contact Aamira Chaudhry at 202-551-3389 or Abe Friedman at 202-551-
8298 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services