SEC Comment Letter for Santander Holdings USA, Inc. (CIK 0000811830) — Jan 2, 2020
Santander Holdings USA, Inc. (CIK 0000811830)
Date: Jan. 2, 2020 · CIK: 0000811830 · Accession: 0000000000-20-000003
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File numbers found in text: 333-235737
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December 31, 2019
Gerard Chamberlain
Senior Deputy General Counsel and Executive Vice President
Santander Holdings USA, Inc.
75 State Street
Boston, MA 02109
Re:Santander Holdings USA, Inc.
Registration Statement on Form S-4
Filed December 27, 2019
File No. 333-235737
Dear Mr. Chamberlain:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance