SEC Comment Letter for BARCLAYS (BCS) — Oct 3, 2017
BARCLAYS PLC
Date: Oct. 3, 2017 · CIK: 0000312069 · Accession: 0000000000-17-035059
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October 3 , 2017 Tushar Morzaria Group Finance Director Barclays PLC Barclays Bank PLC 1 Churchill Place London E14 5HP , England Re: Barclays PLC Barclays Bank PLC Form 20-F for the Fiscal Year Ended December 31, 2016 Filed February 23, 2017 Form 6 -K Filed July 28, 2017 File No s. 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