SEC Comment Letter for BARCLAYS (BCS) — Mar 2, 2017
BARCLAYS PLC
Date: March 2, 2017 · CIK: 0000312069 · Accession: 0000000000-17-007028
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File numbers found in text: 001-10257
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Mail Stop 4720 March 2 , 2017 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 Forms 20-F for the Fiscal Year Ended December 31, 2015 Filed March 1, 2016 File Nos. 001 -09246 and 001-10257 Dear Mr. Morzaria : We have completed our review of your filings . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Stephanie L. Sullivan Stephanie L. Sullivan Senior Technical and Policy Advisor Office of Financial Services