Correspondence 0001104659-23-035597 from Manchester United plc (MANU) (CIK 0001549107) (MANU)
Manchester United plc (MANU) (CIK 0001549107)
Date: March 22, 2023 · CIK: 0001549107 · Accession: 0001104659-23-035597
AI Filing Summary & Sentiment
File numbers found in text: 001-35627
Letter
Re: Manchester United plc
March 22, 2023
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Aamira Chaudhry and Abe Friedman
Form 20-F for Fiscal Year Ended June 30,
Filed on September 23, 2022
File No. 001-35627
To Whom It May Concern:
Set forth below are the responses of Manchester United plc (“Manchester United” or the “Company”) to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the letter dated and received via email on March 9, 2023 (the “March 9 Letter”), related to the Company’s Form 20-F for the fiscal year ended June 30, 2022, filed by the Company on September 23, 2022 (the “Form 20-F”). Each response is keyed to the corresponding numbered paragraph in the March 9 Letter.
Form 20-F for the 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.
Concurrently with this letter, the Company is filing Amendment No. 1 on Form 20-F/A, including new certifications as Exhibits 13.1 and 13.2 referring to the correct fiscal year ended June 30, 2022.
Please contact me if you have any further questions.
Sincerely,
MANCHESTER UNITED PLC
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March 22, 2023
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Aamira Chaudhry and Abe Friedman
Re: Manchester United plc
Form 20-F for Fiscal Year Ended June 30,
2022
Filed on September 23, 2022
File No. 001-35627
To Whom It May Concern:
Set forth below are the responses of Manchester
United plc (“Manchester United” or the “Company”) to the comments of the staff of the Division of Corporation
Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the letter dated
and received via email on March 9, 2023 (the “March 9 Letter”), related to the Company’s Form 20-F for
the fiscal year ended June 30, 2022, filed by the Company on September 23, 2022 (the “Form 20-F”). Each response
is keyed to the corresponding numbered paragraph in the March 9 Letter.
Form 20-F for the 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.
Concurrently with this letter, the Company is filing Amendment
No. 1 on Form 20-F/A, including new certifications as Exhibits 13.1 and 13.2 referring to the correct fiscal year ended
June 30, 2022.
Please contact me if you have any further questions.
Sincerely,
MANCHESTER UNITED PLC
/s/ Cliff Baty
Cliff Baty
Chief Financial Officer