SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Aug 21, 2013
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: Aug. 21, 2013 · CIK: 0000891478 · Accession: 0000000000-13-045967
AI Filing Summary & Sentiment
Reasoning
Referenced dates: July 17, 2013
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE August 20, 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, 2012 Filed April 24, 2013 File No. 1 -12518
Dear Mr. Álvarez :
We refer you to our comment letter dated July 17, 2013, regarding business contacts with Cuba, Sudan, and Syria. We have completed our review of this subject matter. 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 comme nts as a defense in any proceeding 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 t he filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
August 20, 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, 2012
Filed April 24, 2013
File No. 1 -12518
Dear Mr. Álvarez :
We refer you to our comment letter dated July 17, 2013, regarding business contacts with
Cuba, Sudan, and Syria. We have completed our review of this subject matter. 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 comme nts as a defense in any proceeding 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 t he
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Suzanne Hayes
Assistant Director
Division of Corp oration Finance