CORRESP


						Ryan Lawrence
						Deputy General Counsel
						225 West Wacker, Suite 3000
						Chicago, IL 60606
						Main +1 312 470 1800
						ryan.lawrence@cushwake.com
						cushmanwakefield.com

February 26, 2020

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn:

Jennifer Monick

Jeffrey Lewis

Re:

Cushman & Wakefield plc

Ladies and Gentlemen:

This letter is being submitted by Cushman & Wakefield plc (the “Company”) following additional telephonic conversations with the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating to the Staff’s review of the Company’s Annual Report on Form 10-K for the year ended December 31, 2018 (the “Form 10-K”).

The Company acknowledges the Staff’s verbally-issued comment relating to the disclosure and presentation set forth in the section captioned “Management’s Discussion and Analysis of Financial Condition and Results of Operations” (the “MD&A”) and undertakes to enhance its MD&A disclosure in future filings with the Commission in a manner consistent with its discussions with the Staff.

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