SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Sep 29, 2016
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: Sept. 29, 2016 · CIK: 0000891478 · Accession: 0000000000-16-095164
AI Filing Summary & Sentiment
Reasoning
Referenced dates: September 9, 2016
Letter
September 29, 2016 Via E -mail José Antonio Álvarez Chief Executive 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, 2015 Filed April 21, 2016 File No. 1 -12518
Dear Mr. Álvarez :
We refer you to our comment letter dated September 9, 2016, regarding business contacts with 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 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 t o be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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September 29, 2016
Via E -mail
José Antonio Álvarez
Chief Executive 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, 2015
Filed April 21, 2016
File No. 1 -12518
Dear Mr. Álvarez :
We refer you to our comment letter dated September 9, 2016, regarding business contacts
with 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 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 t o be certain that the
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: Dietrich King
Assistant Directo r
Division of Corporation Finance