<SEC-DOCUMENT>0001193125-17-278650-index.html : 20171016
<SEC-HEADER>0001193125-17-278650.hdr.sgml : 20171016
<ACCEPTANCE-DATETIME>20170907091205
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-278650
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170907

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PEARSON PLC
		CENTRAL INDEX KEY:			0000938323
		STANDARD INDUSTRIAL CLASSIFICATION:	BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		80 STRAND
		CITY:			LONDON ENGLAND
		STATE:			X0
		ZIP:			WC2R 0RL
		BUSINESS PHONE:		442070102000

	MAIL ADDRESS:	
		STREET 1:		80 STRAND
		CITY:			LONDON ENGLAND
		STATE:			X0
		ZIP:			WC2R 0RL
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g406395img1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g406395img1.jpg

</DOCUMENT>
</SEC-DOCUMENT>