SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Mar 29, 2013

Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: March 29, 2013 · CIK: 0000891478 · Accession: 0000000000-13-016972

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2011

Author

/s/ Hugh West

Form

UPLOAD

Company

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

Letter

March 29 , 2013 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 the Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001 -12518

Dear Mr. Álvarez :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceedi ng initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the informati on the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Hugh West

Show Raw Text

March 29 , 2013

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 the Fiscal Year Ended December 31, 2011
Filed April 27, 2012
  File No. 001 -12518

Dear Mr. Álvarez :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceedi ng initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
informati on the Securities Exchange Act of 1934 and all applicable rules require.

      Sincerely,

      /s/ Hugh West

      Hugh West
        Accounting Branch Chief

SecProbe.io