SEC Comment Letter for ESPIRITO SANTO FINANCIAL GROUP SA — Sep 30, 2005

ESPIRITO SANTO FINANCIAL GROUP SA/ NEW (CIK 0000906522)
Date: Sept. 30, 2005 · CIK: 0000906522 · Accession: 0000000000-05-050695

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AI Filing Summary & Sentiment

File numbers found in text: 001-12060

Date

September 30, 2005

Author

Jim Atkinson

Form

UPLOAD

Company

ESPIRITO SANTO FINANCIAL GROUP SA/ NEW (CIK 0000906522)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 September 30, 2005 Mr. Ricardo Espirito Santo Silva Salgado Chairman of the Board and Principal Executive and Financial Officer Espirito Santo Financial Group S.A. 231, Val des Bons-Malades L-2121 Luxembourg-Kirchberg

Re: Espirito Santo Financial Group S.A. Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 30, 2005 File No. 001-12060

Dear Mr. Salgado:

We have completed our review of your Form 20-F and have no further comments at this time.

Sincerely,
Jim Atkinson
Accounting Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via Facsimile and U.S. Mail
Mail Stop 6010

September 30, 2005

Mr. Ricardo Espirito Santo Silva Salgado
Chairman of the Board and Principal Executive and Financial
Officer
Espirito Santo Financial Group S.A.
231, Val des Bons-Malades
L-2121 Luxembourg-Kirchberg

Re:	Espirito Santo Financial Group S.A.
	Form 20-F for Fiscal Year Ended December 31, 2004
	Filed June 30, 2005
	File No. 001-12060

Dear Mr. Salgado:

      We have completed our review of your Form 20-F and have no
further comments at this time.

								Sincerely,

								Jim Atkinson
								Accounting Branch Chief

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</TEXT>
</DOCUMENT>

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