SEC Company Response from Santander Holdings USA, Inc. (CIK 0000811830) — Jan 2, 2020
Santander Holdings USA, Inc. (CIK 0000811830)
Date: Jan. 2, 2020 · CIK: 0000811830 · Accession: 0001193125-20-000687
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File numbers found in text: 333-235737
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CORRESP 1 filename1.htm CORRESP January 2, 2020 VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: David Lin Re: Santander Holdings USA, Inc. Registration Statement on Form S-4 File No. 333-235737 Request for Acceleration Dear Mr. Lin: In accordance with Rule 461 under the Securities Act of 1933, as amended, Santander Holdings USA, Inc. hereby requests that its Registration Statement on Form S-4 filed with the Securities and Exchange Commission on December 27, 2019 (File No. 333-235737) be made effective at 4:30 p.m. New York City time on January 6, 2020, or as soon as possible thereafter. Please contact Kathryn Gettles-Atwa of Wachtell, Lipton, Rosen & Katz at (212) 403-1142 or by email at KGettles-Atwa@wlrk.com with any questions you may have concerning this request. In addition, please notify Ms. Gettles-Atwa when this request for acceleration has been granted. [SIGNATURE PAGE FOLLOWS] SANTANDER HOLDINGS USA, INC. By: /s/ Gerard A. Chamberlain Name: Gerard A. Chamberlain Title: Senior Deputy General Counsel and Executive Vice President cc: Mark F. Veblen, Wachtell, Lipton, Rosen & Katz Kathryn Gettles-Atwa, Wachtell, Lipton, Rosen & Katz