MANCHESTER UNITED PLC
Old Trafford
Manchester M16 0RA
United Kingdom
VIA EDGAR
September 24, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Rebekah Reed
| Re: | Manchester United plc | |
| Registration Statement on Form F-3 | ||
| File No. 333-282120 |
Dear Ms. Reed:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Manchester United plc (the “Company”) hereby requests acceleration of the effective date of its registration statement on Form F-3 (File No. 333-282120) (as amended, the “Registration Statement”), to 4:00 p.m. Eastern Time on September 26, 2024, or as soon thereafter as practicable.
Please contact Benjamin Cohen of Latham & Watkins LLP, special U.S. counsel to the Company, at (212) 906-1623 or Benjamin.Cohen@lw.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| MANCHESTER UNITED plc | ||
| By: | /s/ Joel Glazer | |
| Name: | Joel Glazer | |
| Title: | Executive Co-Chairman | |
| cc: | Marc D. Jaffe, Esq., Latham & Watkins LLP |
| Ian D. Schuman, Esq., Latham & Watkins LLP | |
| Benjamin Cohen, Esq., Latham & Watkins LLP |