December 20, 2018 Christopher Carroll Senior Vice President. Controller and Chief Accounting Officer The Interpublic Group of Companies, Inc. 909 Third Avenue New York, NY 10022 Re: The Interpublic Group of Companies, Inc. Form 10-K for the Year Ended December 31, 2017 Filed February 26, 2018 Form 10-Q for the Quarter Ended September 30, 2018 Filed October 25, 2018 File No. 001-06686 Dear Mr. Carroll: We have reviewed your October 1, 2018 response to our comment letter and have the following comment. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our August 24, 2018 letter. Form 10-Q for the Quarter Ended September 30, 2018 Note 2: Summary of Significant Accounting Policies Revenue Recognition , page 8 1. Please more fully discuss in future filings how you determined you had two performance obligations in your advertising services and media services arrangements. In addition, please more fully discuss how you determined that you act as an agent for production services and media buying service. Reference ASC 606-10-50-12. You may contact Kathryn Jacobson, Senior Staff Accountant at (202) 551-3365 or Robert Littlepage, Accountant Branch Chief at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Christopher Carroll The Interpublic Group of Companies, Inc. December 20, 2018 Page 2 FirstName LastNameChristopher Carroll Sincerely, Comapany NameThe Interpublic Group of Companies, Inc. Division of Corporation Finance December 20, 2018 Page 2 Office of Telecommunications FirstName LastName