SEC Company Response from Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Mar 6, 2015
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: March 6, 2015 · CIK: 0000891478 · Accession: 0000950103-15-001878
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12518
Referenced dates: February 20, 2015
Letter
VIA EDGAR SUBMISSION Division of Corporation Finance Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 Form 6-K Furnished May 1, 2014 File No. 001-12518
Dear Ms. Ciboroski:
On behalf of Banco Santander, S.A. (“Santander” or the “Bank”), we acknowledge receipt by Santander of the letter dated February 20, 2015 (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 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 March 20, 2015.
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 New York Menlo Park Washington DC São Paulo London Paris Madrid Tokyo Beijing Hong Kong Nicholas A. Kronfeld Davis Polk & Wardwell LLP 450 Lexington Avenue New York, NY 10017 212 450 4950 tel 212 450 5950 fax nicholas.kronfeld@davispolk.com March 6, 2015 VIA EDGAR SUBMISSION Ms. Stephanie J. Ciboroski Senior Assistant Chief Accountant 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 the Fiscal Year Ended December 31, 2013 Filed April 29, 2014 Form 6-K Furnished May 1, 2014 File No. 001-12518 Dear Ms. Ciboroski: On behalf of Banco Santander, S.A. (“Santander” or the “Bank”), we acknowledge receipt by Santander of the letter dated February 20, 2015 (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 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 March 20, 2015. 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 García Cantera