SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Apr 27, 2011

Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: April 27, 2011 · CIK: 0000891478 · Accession: 0000000000-11-026323

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File numbers found in text: 001-12518

Date

April 27, 2011

Author

Kevin W. Vaughn

Form

UPLOAD

Company

Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)

Letter

April 27, 2011 By U.S. Mail and facsimile to 011-34-91- 257-1282 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, 2009 File No. 001-12518

Dear Mr. Alvarez: We have completed our review of your f iling and do not have any further comments at this time. Sincerely,

Kevin W. Vaughn Accounting Branch Chief

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April 27, 2011

By U.S. Mail and facsimile  to 011-34-91- 257-1282

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, 2009
 File No. 001-12518

Dear Mr. Alvarez:   We have completed our review of your f iling and do not have any further comments at
this time.
Sincerely,

Kevin W. Vaughn
Accounting Branch Chief

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