VIA EDGAR
May 8, 2018
John Dana Brown, Esq., Attorney Advisor
Anne Parker, Esq., Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
United States of America
| Re: | RELX PLC |
Registration Statement on FormF-4
File No. 333-223157
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), RELX PLC (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on FormF-4, Registration Number333-223157 (the “Registration Statement”) be accelerated so that it will become effective at 12:00 P.M., New York City time, on May 9, 2018, or as soon as practicable thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
The Company acknowledges that:
| • | should the Securities and Exchange Commission (the “Commission”) or 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 Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert staff comments and 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. |
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Mark Brod of Simpson Thacher & Bartlett LLP at212-455-2163.
[Signature page follows]
| Securities and Exchange Commission | May 8, 2018 |
| Very truly yours, |
| /s/ Henry A. Udow |
| Henry A. Udow, Esq. |
Chief Legal Officer and Company Secretary RELX PLC |
| cc: | RELX PLC |
Erik Engstrom
Simpson Thacher & Bartlett LLP
Mark Brod, Esq.
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