0001104659-15-066725.txt : 20151023 0001104659-15-066725.hdr.sgml : 20151023 20150923162838 ACCESSION NUMBER: 0001104659-15-066725 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150923 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Manchester United plc CENTRAL INDEX KEY: 0001549107 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 981063519 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: Old Trafford CITY: Manchester STATE: X0 ZIP: M16 ORA BUSINESS PHONE: 44(0)1618688000 MAIL ADDRESS: STREET 1: Old Trafford CITY: Manchester STATE: X0 ZIP: M16 ORA FORMER COMPANY: FORMER CONFORMED NAME: Manchester United Ltd. DATE OF NAME CHANGE: 20120503 CORRESP 1 filename1.htm

 

MANCHESTER UNITED PLC

Old Trafford

Manchester M16 0RA

United Kingdom

 

VIA EDGAR

 

September 23, 2015

 

Justin Dobbie

Legal Branch Chief

Office of Transportation and Leisure

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                             Manchester United plc

Registration Statement on Form F-3

File No. 333-206985

 

Dear Mr. Dobbie:

 

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. 333-206985) (the “Registration Statement”), to 5:00 PM Eastern Time, on Thursday, September 24, 2015, or as soon thereafter as practicable.

 

In connection with this request, the Company hereby acknowledges that:

 

·                  should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 


 

Please contact Marc D. Jaffe of Latham & Watkins LLP, special U.S. counsel to the Company, at (212) 906-1281 or marc.jaffe@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/ Edward Woodward

 

Name:

Edward Woodward

 

Title:

Executive Vice Chairman

 

cc:

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

 

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