THE BANK OF NEW YORK NEW YORKS FIRST BANK - FOUNDED 1784 BY ALEXANDER HAMILTON 101 BARCLAY STREET, NEW YORK, N.Y. 10286 June 6, 2005 SECURITIES & EXCHANGE COMMISSION 450 Fifth Street, NW Washington, DC 20549 Attn.: Document Control RE: Depositary Shares evidenced by the American Depositary Receipts for Ordinary Shares of the par value of 25 pence each Bunzl plc (Form F-6 Registration No. 333-9536). Ladies & Gentlemen: Pursuant to Rule 424(b)(3) under the Securities Act of 1933, as amended, on behalf of The Bank of New York, as depositary for securities against which American Depositary Receipts (the ADRs) are to be issued, we enclose two copies of the revised prospectus (the Prospectus) for Bunzl plc. As required by Rule 424(e) the upper right hand corner of the cover page has a reference to Rule 424(b)(3) and to the file number of the registration statement to which the prospectus relates. Pursuant to Section III B of the General Instructions to the Form F-6 Registration Statement, the Prospectus consists of the ADR certificate for Bunzl plc. Effective June 6, 2005, the nominal value has changed to 32 1/7 pence. The Prospectus has been revised to reflect the new Par Value. Please contact me with any questions or comments at (212) 815-4305. Sincerely, Thomas Abbott Assistant Vice President Tel# 212-815-4305 Encl. cc: Paul Dudek, Esq. (Office of International Corporate Finance)