SEC Comment Letter 0000000000-26-002914 to Banco Santander, S.A. (SAN)

Banco Santander, S.A.
Date: March 23, 2026 · CIK: 0000891478 · Accession: 0000000000-26-002914

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File numbers found in text: 333-294235

Date

March 23, 2026

Author

Office of Finance

Form

UPLOAD

Company

Banco Santander, S.A.

Letter

March 23, 2026 Hector Grisi Chief Executive Officer Banco Santander, S.A. New York Branch 437 Madison Avenue New York, NY 10022 Re:Banco Santander, S.A. Registration Statement on Form F-4 Filed March 12, 2026 File No. 333-294235 Dear Hector Grisi: 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 Eric Envall at 202-551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc:Michael Willisch

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March 23, 2026
Hector Grisi
Chief Executive Officer
Banco Santander, S.A.
New York Branch
437 Madison Avenue
New York, NY 10022
Re:Banco Santander, S.A.
Registration Statement on Form F-4
Filed March 12, 2026
File No. 333-294235
Dear Hector Grisi:
            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 Eric Envall at 202-551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Michael Willisch

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