SEC Comment Letter for BARCLAYS (BCS) — Oct 20, 2015
BARCLAYS PLC
Date: Oct. 20, 2015 · CIK: 0000312069 · Accession: 0000000000-15-050572
AI Filing Summary & Sentiment
Letter
October 19 , 2015 Mail Stop 4546 Via E -mail Tushar Morzaria Group Finance Director Barclays PLC Barclays Bank PLC 1 Churchill Place London E14 5HP United Kingdom
Re: Barclays PLC Barclays Bank PLC Form s 20-F for the Fiscal Year Ended December 31, 2014 Filed March 3, 2015 File Nos. 001 -09246 and 001 -10257
Dear Mr. Morzaria :
We have completed our review of your filing s. 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 di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephanie L. Sullivan
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October 19 , 2015 Mail Stop 4546 Via E -mail Tushar Morzaria Group Finance Director Barclays PLC Barclays Bank PLC 1 Churchill Place London E14 5HP United Kingdom Re: Barclays PLC Barclays Bank PLC Form s 20-F for the Fiscal Year Ended December 31, 2014 Filed March 3, 2015 File Nos. 001 -09246 and 001 -10257 Dear Mr. Morzaria : We have completed our review of your filing s. 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 di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephanie L. Sullivan Stephanie L. Sullivan Senior Assistant Chief Accountant Office of Financial Services