SEC Company Response from Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Oct 12, 2011
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: Oct. 12, 2011 · CIK: 0000891478 · Accession: 0000950103-11-004265
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12518
Referenced dates: September 30, 2011
Letter
VIA EDGAR SUBMISSION Division of Corporation Finance Form 20-F for Fiscal Year Ended December 31, 2010 Filed June 6, 2011 Form 6-K filed August 1, 2011 File No. 001-12518
Dear Ms. Hayes:
On behalf of Banco Santander, S.A. (“Santander” or the “Bank”), we acknowledge receipt by Santander of the letter dated September 30, 2011 (the “Comment Letter”) of the Staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission regarding the above referenced Annual Report on Form 20-F and Form 6-K of Santander.
Santander is working expeditiously to respond to the Comment Letter. However, the Bank has advised us that it will require additional time to consider and respond to the Staff’s comments. Accordingly, on behalf of Santander, we respectfully request a 10 business day extension of time to respond to the Comment Letter to October 28, 2011.
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to call me at (212) 450-4950 with any questions you may have.
Very truly yours,
/s/ Nicholas A. Kronfeld
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CORRESP 1 filename1.htm [Davis Polk & Wardwell LLP Letterhead] October 12, 2011 VIA EDGAR SUBMISSION Ms. Suzanne Hayes Assistant Director Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E.; mail stop 4561 Washington, D.C. 20549 U.S.A. Re: Banco Santander, S.A. Form 20-F for Fiscal Year Ended December 31, 2010 Filed June 6, 2011 Form 6-K filed August 1, 2011 File No. 001-12518 Dear Ms. Hayes: On behalf of Banco Santander, S.A. (“Santander” or the “Bank”), we acknowledge receipt by Santander of the letter dated September 30, 2011 (the “Comment Letter”) of the Staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission regarding the above referenced Annual Report on Form 20-F and Form 6-K of Santander. Santander is working expeditiously to respond to the Comment Letter. However, the Bank has advised us that it will require additional time to consider and respond to the Staff’s comments. Accordingly, on behalf of Santander, we respectfully request a 10 business day extension of time to respond to the Comment Letter to October 28, 2011. We are grateful for the Staff’s assistance in this matter. Please do not hesitate to call me at (212) 450-4950 with any questions you may have. Very truly yours, /s/ Nicholas A. Kronfeld Nicholas A. Kronfeld cc: José Antonio Alvarez