# EDGAR Filing Document

**Accession Number:** 0001549107
**File Stem:** 0000000000-23-002901
**Filing Date:** 2023-3
**Character Count:** 2810
**Document Hash:** 91b9d4b0158947ad30c2a3e877ecbe5e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002901.hdr.sgml**: 20230420

**ACCESSION NUMBER**: 0000000000-23-002901

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230323

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Manchester United plc
- **CENTRAL INDEX KEY:** 0001549107
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **IRS NUMBER:** 981063519
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** Old Trafford
- **CITY:** Manchester
- **STATE:** X0
- **ZIP:** M16 ORA
- **BUSINESS PHONE:** 44(0)1618688000

**MAIL ADDRESS:**
- **STREET 1:** Old Trafford
- **CITY:** Manchester
- **STATE:** X0
- **ZIP:** M16 ORA

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Manchester United Ltd.
- **DATE OF NAME CHANGE:** 20120503
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-22-102671

## Text-Extract

```

United States securities and exchange commission logo

                      March 23, 2023

       Cliff Baty
       Chief Financial Officer
       Manchester United plc
       Sir Matt Busby Way, Old Trafford
       Manchester, England, M16 0RA

                                                        Re: Manchester United
plc
                                                            Form 20-F for
Fiscal Year Ended June 30, 2022
                                                            Filed September 23,
2022
                                                            File No. 001-35627

       Dear Cliff Baty:

              We have completed our review of your filing. 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.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Trade & Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 23, 2023

Cliff Baty
Chief Financial Officer
Manchester United plc
Sir Matt Busby Way, Old Trafford
Manchester, England, M16 0RA

**Re: Manchester United plc**
**Form 20-F for Fiscal Year Ended June 30, 2022**
**Filed September 23, 2022**
**File No. 001-35627**

Dear Cliff Baty:

We have completed our review of your filing. 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.

Sincerely,

Division of Corporation Finance
Office of Trade & Services