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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

AI Filing Summary & Sentiment

File numbers found in text: 333-235737

Date
January 2, 2020
Author
Vice President
Form
CORRESP
Company
Santander Holdings USA, Inc. (CIK 0000811830)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporate Finance Office of Finance 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

Show Raw Text
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