<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: HOTCHKIS &amp; WILEY CAPITAL MANAGEMENT LLC -->
          <cik>0001164833</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000806968</issuerCik>
        <issuerName>WPP plc</issuerName>
        <issuerCusips>
          <issuerCusipNumber>92937A102</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>Sea Containers</com:street1>
          <com:street2>18 Upper Ground</com:street2>
          <com:city>London</com:city>
          <com:stateOrCountry>X0</com:stateOrCountry>
          <com:zipCode>SE1 9GL</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Hotchkis and Wiley Capital Management, LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>74535385.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>81920781.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>81920781.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>7.59</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <comments>CUSIP Number: CUSIP number applies to the American Depositary Receipts (each representing five ordinary shares).  No CUSIP has been assigned to the ordinary shares.

Items 5, 7, 9 and 11: The number of shares reported includes shares represented by American Depositary Receipts (ADRs), each ADR representing five ordinary shares. For purposes of calculating beneficial ownership, ADRs have been converted into their underlying ordinary share equivalents and aggregated with ordinary shares held directly.  Accordingly, beneficial ownership is reported on the basis of total ordinary shares outstanding.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>WPP plc</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>Sea Containers, 18 Upper Ground, London, United Kingdom SE1 9GL</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Hotchkis and Wiley Capital Management, LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>601 S. Figueroa Street, 39th Fl, Los Angeles, CA 90017</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Delaware</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>81,920,781</amountBeneficiallyOwned>
        <classPercent>7.59%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>74,535,385</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>81,920,781</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0

Item 4(a), (b), (c) : The number of shares reported includes shares represented by American Depositary Receipts (ADRs), each ADR representing five ordinary shares. For purposes of calculating beneficial ownership, ADRs have been converted into their underlying ordinary share equivalents and aggregated with ordinary shares held directly.  Accordingly, beneficial ownership is reported on the basis of total ordinary shares outstanding.

Item 4(c): Note that certain of HWCM's clients have retained voting power over the Common Shares that they beneficially own. Accordingly, HWCM has the power to dispose of more Common Shares than it can vote.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>N</notApplicableFlag>
        <ownershipMoreThan5PercentOnBehalfOfAnotherPerson>The securities as to which this Schedule is filed by HWCM, in its capacity as investment adviser, are owned of record by clients of HWCM. Those clients have the right to receive, or the power to direct the receipt of, dividends from, or the proceeds from the sale of, such securities. No such client is known to have such right or power with respect to more than five percent of this class of securities.</ownershipMoreThan5PercentOnBehalfOfAnotherPerson>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Hotchkis and Wiley Capital Management, LLC</reportingPersonName>
      <signatureDetails>
        <signature>Tina H. Kodama</signature>
        <title>Tina H. Kodama | Chief Compliance Officer</title>
        <date>05/15/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
