SEC Comment Letter 0000000000-22-012280 to Cushman & Wakefield Ltd. (CWK) (CIK 0001628369) (CWK)
Cushman & Wakefield Ltd. (CWK) (CIK 0001628369)
Date: Nov. 10, 2022 · CIK: 0001628369 · Accession: 0000000000-22-012280
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File numbers found in text: 001-38611
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United States securities and exchange commission logo
November 10, 2022
Neil Johnston
Chief Financial Officer
Cushman & Wakefield plc
125 Old Broad Street
London, United Kingdom EC2N 1 AR
Re:Cushman & Wakefield plc
Form 10-K for the year ended December 31, 2021
Filed on February 25, 2022
File No. 001-38611
Dear Neil Johnston:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Laurie Sayed