| Skadden, Arps, Slate, Meagher & Flom (UK) llp |
| | 40 BANK STREET CANARY WHARF LONDON E14 5DS ________ +4420 7519-7000 Fax: +4420 7519-7070 www.skadden.com September 16, 2009 | AFFILIATE OFFICES ----------- BOSTON CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO SAN FRANCISCO WASHINGTON, D.C. WILMINGTON ----------- BEIJING BRUSSELS FRANKFURT HONG KONG MOSCOW MUNICH PARIS SINGAPORE SYDNEY TOKYO TORONTO VIENNA |
VIA EDGAR
Mr. Doug Jones
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
| | Re: | Tomkins plc Form 20-F for the fiscal year ended January 3, 2009 (File No. 001-13634) |
Dear Mr. Jones:
On behalf of Tomkins plc (the “Company”), I refer to the letter dated September 4, 2009 (the “Comment Letter”) from the Staff relating to the Company’s Form 20-F for the fiscal year ended January 3, 2009, and the telephone conversation I had with you today regarding the Company’s plan for responding to the Comment Letter. Further to our telephone conversation, this letter confirms that the Company plans to respond to the Staff’s comments no later than October 16, 2009.
Please contact me at +44 207 519 7183 with any questions.
Sincerely,
/s/ James A. McDonald
James A. McDonald
| cc: | Tomkins plc |
| | | John Zimmerman |
| | | Mark Smith |
| | Securities and Exchange Commission |
| | | Lyn Shenk |
