SEC Comment Letter for BARCLAYS (BCS) — Nov 27, 2013
BARCLAYS PLC
Date: Nov. 27, 2013 · CIK: 0000312069 · Accession: 0000000000-13-065141
AI Filing Summary & Sentiment
Letter
November 26 , 2013 Via E -mail Tushar Morzaria Group Finance Director Barclays PLC Barclays Bank PLC 1 Churchill Place London E14 5HP, England
Re: Barclays PLC Barclays Bank PLC Forms 20-F for Fiscal Year Ended December 31, 2012 Filed March 13, 2013 Forms 20 -F for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No s. 001 -09246 and 001 -10257
Dear Mr. Morzaria :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Secur ities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephanie J. Ciboroski
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November 26 , 2013 Via E -mail Tushar Morzaria Group Finance Director Barclays PLC Barclays Bank PLC 1 Churchill Place London E14 5HP, England Re: Barclays PLC Barclays Bank PLC Forms 20-F for Fiscal Year Ended December 31, 2012 Filed March 13, 2013 Forms 20 -F for Fiscal Year Ended December 31, 2011 Filed March 30, 2012 File No s. 001 -09246 and 001 -10257 Dear Mr. Morzaria : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Secur ities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephanie J. Ciboroski Stephanie J. Ciboroski Senior Assistant Chief Accountant