Document


Willis Towers Watson Public Limited Company
800 N. Glebe Road
Arlington, VA 22203

February 28, 2018


U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
  

RE: Notice of disclosure filed in Exchange Act Annual Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act


Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that Willis Towers Watson Public Limited Company has made disclosure pursuant to those provisions in its Annual Report on Form 10-K for the year ended December 31, 2017, which was filed with the U.S. Securities and Exchange Commission on February 28, 2018.

Respectfully submitted,


Willis Towers Watson Public Limited Company

/s/ Neil D. Falis
Neil D. Falis
Deputy Company Secretary