SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Apr 24, 2012
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: April 24, 2012 · CIK: 0000891478 · Accession: 0000000000-12-020890
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12518
Letter
April 23, 2012 Via E-mail José Antonio Álvarez 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 Fiscal Year Ended December 31, 2010 Filed June 6, 2011 File No. 001-12518
Dear Mr. Álvarez: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
/s/ Kevin W. Vaughn Kevin W. Vaughn A c c o u n t i n g B r a n c h C h i e f
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April 23, 2012
Via E-mail
José Antonio Álvarez 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 Fiscal Year Ended December 31, 2010 Filed June 6, 2011
File No. 001-12518
Dear Mr. Álvarez:
We have completed our review of your f ilings. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y ,
/s/ Kevin W. Vaughn Kevin W. Vaughn
A c c o u n t i n g B r a n c h C h i e f