SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Mar 23, 2015
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: March 23, 2015 · CIK: 0000891478 · Accession: 0000000000-15-017239
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12518
Letter
March 23, 2015 Via E -mail José Garciá Cantera 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, 2013 Filed April 29, 2014 File No. 001-12518
Dear Mr. Cantera:
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 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 the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Stephanie J. Ciboroski
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March 23, 2015 Via E -mail José Garciá Cantera 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, 2013 Filed April 29, 2014 File No. 001-12518 Dear Mr. Cantera: 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 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 the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephanie J. Ciboroski Stephanie J. Ciboroski Senior Assistant Chief Accountant