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Smith & Nephew plc 15 Adam Street London WC2N 6LA England |
T 44 (0) 207 401 7646 F 44 (0) 207 930 3353 www.smith-nephew.com |
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September 16, 2016
VIA EDGAR |
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Kevin Kuhar
| Re: | Smith & Nephew plc Form 20-F for the Fiscal Year Ended December 31, 2015 Filed on March 4, 2016 File No. 001-14978 |
This letter relates to the comment letter from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated August 16, 2016 (the “Comment Letter”) regarding the above-referenced filing on Form 20-F of Smith & Nephew plc (the “Company”).
The Company has been working expeditiously to respond to the Comment Letter in consultation with its advisors, however due to travel schedules, the Company now respectfully requests a few additional days to submit its response. The Company now anticipates submitting to the Staff a response to the Comment Letter on September 20, 2016.
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to contact me with any further comments or questions.
Yours faithfully,
/s/ Ian Melling
Ian Melling
SVP Group Finance