July 30, 2018
VIA EDGAR
Ms. Sonia Gupta Barros
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Cushman & Wakefield plc |
Registration Statement on FormS-1 (FileNo. 333-225742)
Dear Ms. Barros:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cushman & Wakefield plc (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on FormS-1, as amended, be accelerated so that it will be declared effective by 4:00 p.m., Eastern Time, on August 1, 2018 (the “Effective Date”), or as soon as possible thereafter. We ask, however, that the Registration Statement not be declared effective until you speak to our counsel on the Effective Date.
Please contact Helena K. Grannis of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, at (212)225-2376, prior to declaring the Registration Statement effective on the Effective Date, or if you have any other questions or concerns regarding this matter.
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Ms. Sonia Gupta Barros
Securities and Exchange Commission
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Sincerely, |
/s/ Brett Soloway |
Brett Soloway |
Executive Vice President, General Counsel and Corporate Secretary |
cc: | Rahul Patel | |
Babette Cooper | ||
Wilson K. Lee | ||
Securities and Exchange Commission | ||
Jeffrey D. Karpf | ||
Helena K. Grannis | ||
Cleary Gottlieb Steen & Hamilton LLP | ||
Patrick O’Brien | ||
Thomas J. Fraser | ||
Ropes & Gray LLP |
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