United States securities and exchange commission logo




                                                                                
                       May 17, 2024

       Anna Cross
       Group Finance Director
       Barclays PLC
       1 Churchill Place
       London E14 5HP, England

                                                        Re: Barclays PLC
                                                            Form 20-F for for 
the fiscal year ended December 31, 2023
                                                            File No. 001-09246

       Dear Anna Cross:

              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 Finance