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SEC Company Response from BARCLAYS (BCS) — Sep 29, 2008

BARCLAYS PLC
Date: Sept. 29, 2008 · CIK: 0000312069 · Accession: 0000950123-08-011639

AI Filing Summary & Sentiment

Date
December 31, 2007
Author
/s/ C.G. Lucas
Form
CORRESP
Company
BARCLAYS PLC

Letter

United States Securities and Exchange Commission Re: Barclays PLC and Barclays Bank PLC Form 20-F for the Fiscal Year Ended December 31, 2007 File No. 1-09246, 1-10257

Dear Ms. Blume:

Thank you for your letter of September 18, 2008 regarding the above referenced document. As John O’Connor of Sullivan & Cromwell LLP has indicated to Dave Irving, we are currently working on the response. In order to analyse fully the issues that you have raised and prepare appropriate responses, we intend to respond to the comments you have raised by October 31, 2008. Please contact me should you have additional comments or require additional information.

Yours sincerely,

/s/ C.G. Lucas

C G Lucas

Group Finance Director

CC:

Mr. Dave Irving

United States Securities and Exchange Commission

John O’Connor, Esq.

George H. White III, Esq.

Sullivan & Cromwell LLP

Barclays PLC. Registered in London, England. Registered No. 48839. Registered Office: 1 Churchill Place, London E14 5HP

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CORRESP
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filename1.htm

CORRESP

Chris Lucas

Group Finance Director

1 Churchill Place

London

E14 5HP

Tel +44 (0)20 7116 1200 (Direct)

Fax +44 (0)20 7116 7386

chris.lucas@barclays.com

September 29,
2008

VIA FACSIMILE AND EDGAR

Ms. Sharon
Blume

Reviewing Accountant

United States Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

USA

    Re:

    Barclays PLC and Barclays Bank PLC

Form 20-F for the Fiscal Year Ended December 31, 2007

File No. 1-09246, 1-10257

Dear Ms. Blume:

Thank you for your letter of September 18, 2008 regarding the above referenced document. As John
O’Connor of Sullivan & Cromwell LLP has indicated to Dave Irving, we are currently working on the
response. In order to analyse fully the issues that you have raised and prepare appropriate
responses, we intend to respond to the comments you have raised by October 31, 2008. Please
contact me should you have additional comments or require additional information.

Yours
sincerely,

/s/       C.G. Lucas

C G Lucas

Group Finance Director

    CC:

    Mr. Dave Irving

United States Securities and Exchange Commission

    John O’Connor, Esq.

George H. White III, Esq.

Sullivan & Cromwell LLP

Barclays PLC. Registered in London, England. Registered No. 48839. Registered Office: 1 Churchill
Place, London E14 5HP