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SEC Company Response from Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Aug 6, 2019

Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: Aug. 6, 2019 · CIK: 0000891478 · Accession: 0001104659-19-044309

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File numbers found in text: 333-231581

Date
August 6, 2019
Author
Banco Santander, S.A.
Form
CORRESP
Company
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)

Letter

Re: Banco Santander, S.A.

August 6, 2019

Registration Statement on Form F-4

Registration No. 333-231581

United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Banco Santander, S.A. (the “Company”) hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:30 p.m. Eastern Daylight Time on August 7, 2019 or as soon thereafter as is practicable.

Sincerely,
Banco Santander, S.A.

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CORRESP
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August 6, 2019

Re:                             Banco Santander, S.A.

Registration Statement on Form F-4

Registration No. 333-231581

United States Securities and Exchange Commission
 Division of Corporation Finance
 100 F Street, N.E.
 Washington, D.C. 20549

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Banco Santander, S.A. (the “Company”) hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:30 p.m. Eastern Daylight Time on August 7, 2019 or as soon thereafter as is practicable.

Sincerely,

Banco Santander, S.A.

By:

/s/ Javier Illescas

Name:

Javier   Illescas

Title:

Group   Executive Vice President

Via EDGAR