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 July 15, 2025

Carmen Arroyo
Chief Financial Officer
Banco BBVA Argentina S.A.
111 C rdoba Av., C1054AAA
Buenos Aires, Argentina

 Re: Banco BBVA Argentina S.A.
 Form 20-F for Fiscal Year Ended December 31, 2024
 File No. 001-12568
Dear Carmen Arroyo:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 20-F for Fiscal Year Ended December 31, 2024
Interest income, page 112

1. We note your disaggregation of interest income here and interest
expenses on page
 113. Please revise future periodic filings to clarify which
interest-bearing assets and
 liabilities include CER and UVA clause adjustments.
Other operating expenses, page 118

2. We note your disclosure of losses on loans bearing below market interest
rates. Please
 revise future periodic filings to discuss the nature of these loans, why
you originate
 loans at below market interest rates and disclose your accounting
policies related to
 these loans or tell us where the policies are currently disclosed.
Profit or loss for financial instruments at fair value through other
comprehensive income
(FVOCI), page 124

3. Given the materiality of and significant variability in the disclosed
amounts, please
 revise future periodic filings to provide additional discussion and
analysis of the
 July 15, 2025
Page 2

 underlying reasons for the fluctuations in the market value of financial
instruments
 measured under this model with appropriate detail of the financial
instruments with
 the most material variations. Also provide discussion and analysis of
the maturity and
 sale of investments impacting these amounts, if material.
Credit Risk Exposure - Financial Assets, page F-45

4. Please revise future periodic filings to disclose the information
required by IFRS
 7.35M by credit risk rating grades or tell us how your current
disclosure complies
 with the requirements.
Allowances - Financial Assets, page F-49

5. Please revise future periodic filings to disclose the reconciliation of
expected credit
 loss allowances by class of financial instrument. Refer to IFRS 7.35H
for guidance.
 In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

 Please contact Michael Volley at 202-551-3437 or Amit Pande at
202-551-3423 with
any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
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