SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Oct 12, 2017
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: Oct. 12, 2017 · CIK: 0000891478 · Accession: 0000000000-17-036193
AI Filing Summary & Sentiment
Show Raw Text
October 12, 2017 José G. 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, 2016 Filed March 31 , 2017 File No . 001 -12518 Dear Mr. Cantera : We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Stephanie L. Sullivan Stephanie L. Sullivan Senior Technical and Policy Advisor Office of Financial Services