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November 4, 2010
Ms. Tia Jenkins,
Senior Assistant Chief Accountant,
Office of Beverages, Apparel and Health Care Services,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549-4628.
Re: Diageo plc Form 20-F for Fiscal Year Ended June 30, 2010
Dear Ms. Jenkins:
I refer to your letter dated October 29, 2010 to Mr. Paul Walsh of Diageo plc and my telephone call with you on November 3, 2010 regarding the due date for responding to your letter. Diageo has requested an extension of the due date in order to have sufficient time for completion of its responses to the Staff’s comments and review by its officers and external advisers. Diageo confirms that it intends to submit its responses to the Staff’s comments by November 22, 2010.
Diageo appreciates your cooperation in extending the deadline for its response.
Very truly yours,
/s/ Adam McLain
Adam McLain
cc: Ms. Emily Kroenlein
(Diageo plc)
Sullivan & Cromwell LLP is a registered limited liability partnership established under the laws of the State of New York.
The personal liability of our partners is limited to the extent provided in such laws. Additional information is available upon request or at www.sullcrom.com.
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All partners are either registered foreign lawyers in England and Wales or solicitors. Regulated by the Solicitors Regulation Authority.