August 27, 2018

Paul Richerdson
Group Chief Financial Officer
WPP plc
27 Farm Street
London, United Kingdom, W1J 5RJ

       Re: WPP plc
           Form 20-F for the Fiscal Year Ended December 31, 2017
           Filed April 30, 2018
           Response filed August 9, 2018
           File Number 001-38303

Dear Mr. Richerdson:

       We have reviewed your August 9, 2018 response to our comment letter and
have the
following comment.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to the comment, we may have additional
comments.

Form 20-F for the Fiscal Year Ended December 31, 2017

General

1.    We note your response to comment 2 in our letter dated July 24, 2018. You
state
      regarding Memac and Mindshare Lebanon that the Syrian contacts did not
involve
      government clients. You make no such statement regarding the services
provided in Syria
      by JWT LL. Please clarify for us whether JWT provided advertising
services to Syrian
      government clients and, if so, describe the advertising services
provided.
       You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371
or Carlos
Pacho, Senior Assistant Chief Accountant at 202-551-3835 if you have any
questions.
 Paul Richerdson
WPP plc
August 27, 2018
Page 2
                                    Sincerely,
FirstName LastNamePaul Richerdson
                                    Division of Corporation Finance
Comapany NameWPP plc
                                    Office of Telecommunications
August 27, 2018 Page 2
cc:       Andrea Harris, Esq.
FirstName LastName