Davis & Gilbert LLP

1740 Broadway

New York, New York 10019

(212) 468-4800

DIRECT DIAL NUMBER	MAIN FACSIMILE
(212) 468-4944	(212) 468-4888
EMAIL ADDRESS	PERSONAL FACSIMILE
rnorton@dglaw.com	(212) 974-6969

December 27, 2017

BY EMAIL

Inessa Kessman

Senior Staff Accountant

AD Office 11 – Telecommunications

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: WPP plc

Form 20-F for the Fiscal Year Ended December 31, 2016

Filed April 28, 2017

File No. 000-16350

Dear Ms. Kessman:

This is to confirm and acknowledge that, per my conversation with you today, the deadline by which we must respond to your letter of November 20, 2017, regarding the captioned matter has been extended to January 19, 2018.

Very truly yours,

/s/ Ralph W. Norton

Ralph W. Norton