SEC Company Response from Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478) (SAN) — Sep 17, 2014
Banco Santander, S.A. (SAN, BCDRF) (CIK 0000891478)
Date: Sept. 17, 2014 · CIK: 0000891478 · Accession: 0001193125-14-344547
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File numbers found in text: 333-196887
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CORRESP 1 filename1.htm Acceleration Request September 17, 2014 Re: Banco Santander, S.A. Registration Statement on Form F-4 Registration No. 333-196887 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 9:00 a.m. Eastern Daylight Time on September 18, 2014 or as soon thereafter as is practicable. We hereby acknowledge that: • 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; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; 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. Sincerely, Banco Santander, S.A. By: /s/ José Manuel de Araluce Name: José Manuel de Araluce Title: Global Head of Compliance Via EDGAR