SEC Comment Letter for BARCLAYS (BCS) — Mar 5, 2012
BARCLAYS PLC
Date: March 5, 2012 · CIK: 0000312069 · Accession: 0000000000-12-011272
AI Filing Summary & Sentiment
File numbers found in text: 001-09246
Letter
March 5, 2012 Via E-mail Mr. Christopher Lucas Group Finance Director Barclays PLC 1 Churchill Place London E14 5HP England Re: Barclays PLC Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 21, 2011 File No. 001-09246
Dear Mr. Lucas: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin W. Vaughn
Kevin W. Vaughn Branch Chief
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March 5, 2012 Via E-mail Mr. Christopher Lucas Group Finance Director Barclays PLC 1 Churchill Place London E14 5HP England Re: Barclays PLC Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 21, 2011 File No. 001-09246 Dear Mr. Lucas: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin W. Vaughn Kevin W. Vaughn Branch Chief