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SEC Comment Letter for NATIONAL WESTMINSTER BANK — Dec 8, 2005

NATIONAL WESTMINSTER BANK PLC /ENG/ (CIK 0000702162)
Date: Dec. 8, 2005 · CIK: 0000702162 · Accession: 0000000000-05-061344

AI Filing Summary & Sentiment

File numbers found in text: 001-09266

Date
December 8, 2005
Author
Don Walker
Form
UPLOAD
Company
NATIONAL WESTMINSTER BANK PLC /ENG/ (CIK 0000702162)

Letter

Mail Stop 4561 December 8, 2005 Frederick Inglis Watt Group Finance Director National Westminster Bank Plc England c/o RBS Gogarburn PO Box 1000 Edinburgh, Scotland EH12 1HQ

Re: National Westminster Bank Plc England Form 20-F for Fiscal Year Ended December 31, 2004 File No. 001-09266

Dear Mr. Watt:

We have completed our review of your Form 20-F and related filings and have no further comments at this time.

Sincerely,
Don Walker
Senior Assistant Chief Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 4561
								December 8, 2005

Frederick Inglis Watt
Group Finance Director
National Westminster Bank Plc England
c/o RBS
Gogarburn
PO Box 1000
Edinburgh, Scotland EH12 1HQ

Re:	National Westminster Bank Plc England
	Form 20-F for Fiscal Year Ended December 31, 2004
	File No. 001-09266

Dear Mr. Watt:

	We have completed our review of your Form 20-F and related
filings and have no further comments at this time.

      Sincerely,

      Don Walker
Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>