SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Jan 12, 2010
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: Jan. 12, 2010 · CIK: 0000891478 · Accession: 0000000000-10-001866
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File numbers found in text: 001-12518
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
DIVISION OF CORPORATION FINANCE
January 12, 2010
By U.S. Mail and facsimile to 011-34-91-257-12-82
José Antonio Alvarez Chief Financial Officer Banco Santander, S.A. Ciudad Grupo Santander 28660 Boadilla del Monte Madrid, Spain Re: Banco Santander, S.A. Form 20-F for the Fiscal Year Ended December 31, 2008 Filed June 30, 2009 File No. 001-12518 Dear Mr. Alvarez: We have completed our review of your Form 20-F and have no further comments at this time. S i n c e r e l y , Rebekah Blakeley Moore Senior Accountant
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE January 12, 2010 By U.S. Mail and facsimile to 011-34-91-257-12-82 José Antonio Alvarez Chief Financial Officer Banco Santander, S.A. Ciudad Grupo Santander 28660 Boadilla del Monte Madrid, Spain Re: Banco Santander, S.A. Form 20-F for the Fiscal Year Ended December 31, 2008 Filed June 30, 2009 File No. 001-12518 Dear Mr. Alvarez: We have completed our review of your Form 20-F and have no further comments at this time. S i n c e r e l y , Rebekah Blakeley Moore Senior Accountant