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Christopher Taft Senior Vice President & Corporate Controller |
May 5, 2020
VIA EDGAR
Mr. Blaise Rhodes
Ms. Linda Cvrkel
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Nielsen Holdings plc |
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed February 27, 2020
File No. 001-35042
Dear Mr. Rhodes and Ms. Cvrkel:
Nielsen Holdings plc (the Company) is writing to respond to the comment letter of the staff (the Staff) of the Securities and Exchange Commission (the Commission) dated April 24, 2020, relating to the above-referenced document (the Original Filing). For your convenience, we have reproduced the Staffs comment in bold immediately preceding the Companys response.
Concurrently with the submission of this letter, the Company is filing, through the Commissions Electronic Data Gathering, Analysis and Retrieval system, an amendment to the Original Filing (the Amendment) in response to the Staffs comment.
Item 9A. Controls and Procedures
a) Evaluation of Disclosure Controls and Procedures, page 133
1. | Please amend to provide an evaluation of the effectiveness of your disclosure controls and procedures as of the current fiscal year end, December 31, 2019, rather than December 31, 2018. Refer to Item 307 of Regulation S-K. |
In response to the Staffs comment, the Company has revised its disclosure in Item 9A. Controls and Procedures in the Amendment to clarify that the evaluation of the effectiveness of its disclosure controls and procedures was made as of December 31, 2019, rather than December 31, 2018.
If you have any additional questions or comments, please do not hesitate to contact me at 203-563-2831.
Sincerely, |
/s/ Christopher Taft |
Christopher Taft |
Nielsen 40 Danbury Road, Wilton, CT 06897 tel 203 563 2831 christopher.taft@nielsen.com www.nielsen.com |