Correspondence 0001104659-24-102310 from Manchester United plc (MANU) (CIK 0001549107) (MANU)

Manchester United plc (MANU) (CIK 0001549107)
Date: Sept. 24, 2024 · CIK: 0001549107 · Accession: 0001104659-24-102310

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AI Filing Summary & Sentiment

File numbers found in text: 333-282120

Date

September 24, 2024

Author

MANCHESTER UNITED plc

Form

CORRESP

Company

Manchester United plc (MANU) (CIK 0001549107)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Rebekah Reed Re: Manchester United plc Registration Statement on Form F-3 File No. 333-282120

Dear Ms. Reed:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Manchester United plc (the “Company”) hereby requests acceleration of the effective date of its registration statement on Form F-3 (File No. 333-282120) (as amended, the “Registration Statement”), to 4:00 p.m. Eastern Time on September 26, 2024, or as soon thereafter as practicable.

Please contact Benjamin Cohen of Latham & Watkins LLP, special U.S. counsel to the Company, at (212) 906-1623 or Benjamin.Cohen@lw.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Very truly yours,
MANCHESTER UNITED plc

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CORRESP
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MANCHESTER UNITED PLC

Old Trafford

Manchester M16 0RA

United Kingdom

VIA EDGAR

September 24, 2024

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Rebekah Reed

    Re:
    Manchester United plc

    Registration Statement on Form F-3

    File No. 333-282120

Dear Ms. Reed:

Pursuant to Rule 461 of the Securities Act
of 1933, as amended, Manchester United plc (the “Company”) hereby requests acceleration of the effective date of its registration
statement on Form F-3 (File No. 333-282120) (as amended, the “Registration Statement”), to 4:00 p.m. Eastern
Time on September 26, 2024, or as soon thereafter as practicable.

Please contact Benjamin Cohen of Latham &
Watkins LLP, special U.S. counsel to the Company, at (212) 906-1623 or Benjamin.Cohen@lw.com, as soon as the Registration Statement has
been declared effective, or if you have any other questions or concerns regarding this matter.

    Very truly yours,

    MANCHESTER UNITED plc

    By:
    /s/
    Joel Glazer

    Name:
    Joel Glazer

    Title:
    Executive Co-Chairman

    cc:
    Marc D. Jaffe, Esq., Latham & Watkins LLP

    Ian D. Schuman, Esq., Latham & Watkins LLP

    Benjamin Cohen, Esq., Latham & Watkins LLP

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