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                     July 21, 2020

       Charles H. R. Bracken
       Executive Vice President and Chief Financial Officer
       Liberty Global plc
       Griffin House
       161 Hammersmith Rd
       London, United Kingdom W6 8BS

                                                        Re: Liberty Global plc
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2019
                                                            Filed February 13,
2020
                                                            File No. 001-35961

       Dear Mr. Bracken:

              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 Technology