SEC Company Response from Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Aug 24, 2009
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: Aug. 24, 2009 · CIK: 0000891478 · Accession: 0000950103-09-002067
AI Filing Summary & Sentiment
File numbers found in text: 333-160492
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CORRESP
1
filename1.htm
August 24,
2009
Securities
and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Re:
Banco Santander, S.A. (the
“Bank”) and Santander Finance Preferred, S.A. Unipersonal (the “Company”)
Registration Statement (the “Registration Statement”) on Form F-4
Registration File Nos. 333-160492 and
333-160492-01
Dear
Sir/Madam:
The Bank
and the Company hereby request that the Commission declare their Registration
Statement on Form F-4 (File Nos. 333-160492 and 333-160492-01) effective on
August 25, 2009 at 9:00 a.m. or as soon thereafter as practicable.
The Bank
and the Company understand and acknowledge that: (i) should the Securities and
Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the filing effective, it does
not foreclose the Commission from taking any action with respect to the filing;
(ii) the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Bank or the
Company from their full responsibility for the adequacy and accuracy of the
disclosure in the filing; and (iii) the Bank and the Company may not assert
staff comments and the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Very
truly yours,
Banco
Santander, S.A.
By:
/s/ Antonio Torío
Martín
Name:
Antonio
Torío Martín
Title:
Director
of Corporate Capital Markets Financing
Santander
Finance Preferred, S.A.
Unipersonal
By:
/s/ Antonio Torío
Martín
Name:
Antonio
Torío Martín
Title:
Director