Writer's Direct Dial: +44 (0) 207 614-2237
E-Mail: ssperber@cgsh.com
November 10, 2010
BY EDGAR Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 United States |
| Re: | Comment Letter—GlaxoSmithKline plc (“GSK”) Annual Report on Form 20-F for 2009 |
Dear Mr. Rosenberg:
We appreciated the opportunity to speak with your colleague Mark Brunhofer today in connection with the comment letter dated November 9, 2010 relating to GSK’s Annual Report on Form 20-F for 2009. As requested, this is a brief note to indicate that GSK intends to respond to the comments by December 3, 2010.
The preparation of a response to staff comment letters typically involves a number of GSK business, financial and legal personnel, as well as members of the GSK audit team from PricewaterhouseCoopers and outside counsel. Arranging for this involvement in order to meet the requested deadline would be difficult.
You can reach either me, or my colleagues Jerry Neugebauer and Aimée Schultz, at my number above. Please do not hesitate to contact us if you have any questions or if we can be of further assistance at this time.
Yours sincerely,
/s/ Sebastian R. Sperber
Sebastian R. Sperber
| cc: | Mr. Mark Brunhofer, Securities and Exchange Commission Mr. Christopher Buckley, GlaxoSmithKline plc Ms. Victoria Whyte, GlaxoSmithKline plc Mr. Andy Kemp, PricewaterhouseCoopers Mr. Gerald Neugebauer, Cleary Gottlieb Steen & Hamilton LLP Ms. Aimée Schultz, Cleary Gottlieb Steen & Hamilton LLP |
