Ms. Linda Cvrkel Division of Corporation Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 |
80 Strand London WC2R 0RL T: +00 (0)207 010 2000 www.pearson.com |
July 27, 2012
Re: | Pearson plc |
Form 20-F for the Year Ended December 31, 2011
Filed March 27, 2012
File No. 001-16055
Dear Ms. Cvrkel:
Pearson PLC is in receipt of your comment letter dated July 24, 2012, relating to the above-referenced filing, and is currently in the process of preparing a response.
Pursuant to a conversation with Ms. Claire Erlanger, we are filing this EDGAR correspondence to confirm that we intend to submit a response to the comment letter no later than September 14, 2012.
Very truly yours, |
/s/ Robin Freestone |
Robin Freestone |
Chief Financial Officer |
D: +00 (0)207 010 2341
E: robin.freestone@pearson.com
REGISTERED OFFICE AT THE ABOVE ADDRESS. REGISTERED IN ENGLAND NUMBER 52723