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
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Re: |
Manchester United plc |
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Registration Statement on Form F-3 |
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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 [email protected], as soon as the Registration Statement has
been declared effective, or if you have any other questions or concerns regarding this matter.
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Very truly yours, |
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MANCHESTER UNITED plc |
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By: |
/s/
Joel Glazer |
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Name: |
Joel Glazer |
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Title: |
Executive Co-Chairman |
| cc: |
Marc D. Jaffe, Esq., Latham & Watkins LLP |
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Ian D. Schuman, Esq., Latham & Watkins LLP |
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Benjamin Cohen, Esq., Latham & Watkins LLP |
