July 26, 2019

Graeme Pitkethly
Chief Financial Officer
Unilever PLC
100 Victoria Embankment
London, England

       Re: Unilever PLC
           Form 20-F for the Fiscal Year Ended December 31, 2018
           Filed March 11, 2019
           File No. 1-4546

Dear Mr. Pitkethly:

       We have reviewed your filing 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 this comment, we may
have additional
comments.

Form 20-F for the Fiscal Year Ended December 31, 2018

2. Segment Information, page 82

1.     We have read your response to comment 2 in our letter dated June 7,
2019. Given the
       breadth of your product offerings, it appears that there are groups of
similar products
       underlying your operating segments for which sales trends may be useful
in assessing both
       past performance and prospects for growth. Those trends can be compared
to benchmarks
       such as industry statistics or information reported by competitors.
Please therefore
       reconsider the disclosure requirements of IFRS 8.32 and your conclusion
that detailing
       revenue by product line would not be helpful. Refer to paragraph 103 of
IFRS 8 BC.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Jenn Do at (202) 551-3743 or Jeanne Baker at (202)
551-3691 if you
have any questions.
 Graeme Pitkethly
Unilever PLC
July 26, 2019
Page 2



                                     Sincerely,
FirstName LastNameGraeme Pitkethly
                                     Division of Corporation Finance
Comapany NameUnilever PLC
                                     Office of Manufacturing and
July 26, 2019 Page 2                 Construction
FirstName LastName