April 13, 2017
VIA EDGAR
Ms. Christine Westbrook
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | GlaxoSmithKline plc GlaxoSmithKline Capital Inc. GlaxoSmithKline Capital plc Registration Statement on Form F-3 (File No. 333-217125) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, GlaxoSmithKline plc, GlaxoSmithKline Capital Inc. and GlaxoSmithKline Capital plc (together, the “Registrants”) hereby request that the effectiveness of the above-captioned Registration Statement be accelerated to 9:00 a.m. (Eastern Daylight Time) on Tuesday, April 18, 2017, or as soon thereafter as practicable.
In connection with this request, the Registrants acknowledge to the U.S. Securities and Exchange Commission (the “Commission”) that:
| · | should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| · | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| · | the Registrants may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
* * *
Very truly yours,
GLAXOSMITHKLINE PLC
By: /s/ Simon Dingemans
Name: Simon Dingemans
Title: Chief Financial Officer and Executive Director
GLAXOSMITHKLINE CAPITAL INC.
By: /s/ Simon Dingemans
Name: Simon Dingemans
Title: President
GLAXOSMITHKLINE CAPITAL PLC
By: /s/ Simon Dingemans
Name: Simon Dingemans
Title: Director