# EDGAR Filing Document

**Accession Number:** 0000029989
**File Stem:** 0001213900-25-117905
**Filing Date:** 2025-12
**Character Count:** 7002
**Document Hash:** 1cb610a2b9f0d6098eb5876862a45afe
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-117905.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001213900-25-117905

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** OMNICOM GROUP INC.
- **CENTRAL INDEX KEY:** 0000029989
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-ADVERTISING AGENCIES [7311]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 131514814
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 280 PARK AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 2124153600

**MAIL ADDRESS:**
- **STREET 1:** 280 PARK AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OMNICOM GROUP INC
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DOYLE DANE BERNBACH GROUP INC
- **DATE OF NAME CHANGE:** 19861117

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DOYLE DANE BERNBACH INTERNATIONAL INC
- **DATE OF NAME CHANGE:** 19850604

**OMNICOM GROUP INC.**

280 Park Avenue

New York, New York 10017

December 3, 2025

***<u>VIA EDGAR</u>***

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Omnicom Group Inc.<br> Registration Statement on Form S-4<br> Filed December 3, 2025** |

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Ladies and Gentlemen:

On the date hereof, Omnicom Group Inc. (the "***Company***"), filed with the Securities and Exchange Commission (the "***Commission***") the Registration Statement on Form S-4 (the "***Registration Statement***") relating to the offer to exchange (the "***Exchange Offer***") up to $451,426,000 aggregate principal amount of the Company's 4.650% Senior Notes due 2028, $591,859,000 aggregate principal amount of the Company's 4.750% Senior Notes due 2030, $457,358,000 aggregate principal amount of the Company's 2.400% Senior Notes due 2031, $278,341,000 aggregate principal amount of the Company's 5.375% Senior Notes due 2033, $494,331,000 aggregate principal amount of the Company's 3.375% Senior Notes due 2041 and $491,657,000 aggregate principal amount of the Company's 5.400% Senior Notes due 2048 (collectively, the "***Exchange Notes***") registered under the Securities Act of 1933, as amended (the "***Securities Act***"), for any and all of the Company's 4.650% Senior Notes due 2028, the Company's 4.750% Senior Notes due 2030, the Company's 2.400% Senior Notes due 2031, the Company's 5.375% Senior Notes due 2033, the Company's 3.375% Senior Notes due 2041 and the Company's 5.400% Senior Notes due 2048, which were issued on December 2, 2025.

The Company is registering the Exchange Offer in reliance on the Commission staff's position enunciated in the letters issued to *Exxon Capital Holdings Corporation* (available May 13, 1988), *Morgan Stanley & Co. Incorporated* (available June 5, 1991) and *Shearman & Sterling* (available July 2, 1993). In accordance with the Commission staff's position set forth in those letters, the Company makes the following representations to the Commission:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Company has not entered into any arrangement or understanding with any person who will receive the Exchange Notes in the Exchange
Offer to distribute the Exchange Notes following completion of the Exchange Offer and, to the best of the Company's information
and belief, each person participating in the Exchange Offer is acquiring the Exchange Notes in its ordinary course of business and has
no arrangement or understanding to participate in the distribution of the Exchange Notes to be received in the Exchange Offer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The Company will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such
person is using the Exchange Offer to participate in the distribution of the Exchange Notes to be acquired in the Exchange Offer, such
person (a) cannot rely on the Commission staff's position enunciated in *Exxon Capital Holdings Corporation* or similar
letters and (b) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary
resale transaction. The Company acknowledges that such a secondary resale transaction should be covered by an effective registration statement
containing the selling security holder information required by Item 507 of Regulation S-K promulgated under the Securities Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The Company will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that (a) by
executing the letter of transmittal or similar documentation, any such broker-dealer represents that it will deliver a prospectus meeting
the requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such existing securities
pursuant to the Exchange Offer and (b) any such broker-dealer must confirm that it has not entered into any arrangement or understanding
with the Company or an affiliate of the Company to distribute Exchange Notes. The Company will include in the letter of transmittal or
similar documentation a statement to the effect that by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed
to admit that it is an "underwriter" within the meaning of the Securities Act.

The Company will include, in the transmittal letter or similar documentation to be executed by the exchange offeree in order to participate in the Exchange Offer, representations to the effect that (a) the exchange offeree is acquiring the Exchange Notes in its ordinary course of business, (b) by accepting the Exchange Offer, the exchange offeree represents that it is not engaged in, does not intend to engage in and has no arrangement or understanding with any person to participate in a distribution of the Exchange Notes and (c) the offeree is not an "affiliate" of the Company within the meaning of Rule 405 under the Securities Act, or, if the offeree is an affiliate of the Company, the offeree will comply with the registration and prospectus delivery requirements of the Securities Act to the extent applicable.

Please contact Rory Hood, of Jones Day, by a telephone call to (212) 326-3814, if you have any questions concerning the foregoing or any supplemental information is required. Thank you for your attention to this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| OMNICOM GROUP INC. | OMNICOM GROUP INC. |
| By: | /s/ Louis F. Januzzi |
| Name: | Louis F. Januzzi |
| Title: | Senior Vice President, General Counsel and Secretary |

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cc: Rory Hood, Jones Day

*[Signature Page to Exxon Letter]*