SEC Comment Letter for BARCLAYS (BCS) — Oct 7, 2009
BARCLAYS PLC
Date: Oct. 7, 2009 · CIK: 0000312069 · Accession: 0000000000-09-056753
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 4720 October 7, 2009 Christopher Lucas Group Finance Director Barclays PLC and Barclays Bank PLC 1 Church Place London, E14 5HP, England Re: Barclays PLC and Barclays Bank PLC Form 20-F for the Fiscal Year Ended December 31, 2008 Form 6-K Filed February 9, 2009 File No. 1-10257, 1-09246 Dear Mr. Lucas: We have completed our review of your Form 20-F and related filings and have no further comments at this time. Sincerely, Hugh West Branch Chief