SEC Company Response from BARCLAYS (BCS) — Mar 24, 2011
BARCLAYS PLC
Date: March 24, 2011 · CIK: 0000312069 · Accession: 0001193125-11-076033
AI Filing Summary & Sentiment
Letter
Division of Corporation Finance Securities and Exchange Commission Washington D.C. 20549 USA 23 March 2011
Dear Mr Nolan,
Thank you for your letter of 22 March 2011 confirming that you do not have any additional comments regarding the accounting for Protium at the present time.
We will continue to evaluate the effects of not consolidating Protium on an ongoing basis and, if the matter becomes material in the future, will re-consider the accounting at that time. Furthermore, we will keep you appraised of any significant discussions or changes in our agreement with Protium that may affect our accounting for the Protium loan.
Yours sincerely,
/s/ Chris Lucas
Cc David Irving
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CORRESP 1 filename1.htm Correspondence Chris Lucas Group Finance Director 1 Churchill Place London E14 5HP Mr J Nolan Senior Assistant Chief Account Division of Corporation Finance Securities and Exchange Commission Washington D.C. 20549 USA 23 March 2011 Dear Mr Nolan, Thank you for your letter of 22 March 2011 confirming that you do not have any additional comments regarding the accounting for Protium at the present time. We will continue to evaluate the effects of not consolidating Protium on an ongoing basis and, if the matter becomes material in the future, will re-consider the accounting at that time. Furthermore, we will keep you appraised of any significant discussions or changes in our agreement with Protium that may affect our accounting for the Protium loan. Yours sincerely, /s/ Chris Lucas Cc David Irving