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SEC Comment Letter for Cushman & Wakefield Ltd. (CWK) (CIK 0001628369) (CWK) — Nov 10, 2022

Cushman & Wakefield Ltd. (CWK) (CIK 0001628369)
Date: Nov. 10, 2022 · CIK: 0001628369 · Accession: 0000000000-22-012280

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-38611

Date
November 10, 2022
Author
Neil Johnston
Form
UPLOAD
Company
Cushman & Wakefield Ltd. (CWK) (CIK 0001628369)

Letter

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

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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