SEC Comment Letter for Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — May 28, 2019
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: May 28, 2019 · CIK: 0000891478 · Accession: 0000000000-19-008978
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Reasoning
File numbers found in text: 333-231581
Letter
May 28, 2019 Jaime Pérez Renovales Chief Legal Officer Banco Santander, S.A. New York Branch 45 E. 53rd Street New York, NY 10022 Re:Banco Santander, S.A. Registration Statement on Form F-4 Filed May 17, 2019 File No. 333-231581 Dear Mr. Pérez Renovales: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christopher Dunham, Staff Attorney, at (202) 551-3783 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services cc: Nicholas A. Kronfeld, Esq.
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May 28, 2019
Jaime Pérez Renovales
Chief Legal Officer
Banco Santander, S.A.
New York Branch
45 E. 53rd Street
New York, NY 10022
Re:Banco Santander, S.A.
Registration Statement on Form F-4
Filed May 17, 2019
File No. 333-231581
Dear Mr. Pérez Renovales:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Christopher Dunham, Staff Attorney, at (202) 551-3783 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services
cc: Nicholas A. Kronfeld, Esq.