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SEC Company Response from UBS AG (AMUB, BDCX, BDCZ, CEFD, HDLB, IFED, IWDL, IWFL, IWML, MLPB, MLPR, MTUL, MVRL, PFFL, QULL, SCDL) (CIK 0001114446) (AMUB) — Aug 13, 2012

UBS AG (AMUB, BDCX, BDCZ, CEFD, HDLB, IFED, IWDL, IWFL, IWML, MLPB, MLPR, MTUL, MVRL, PFFL, QULL, SCDL) (CIK 0001114446)
Date: Aug. 13, 2012 · CIK: 0001114446 · Accession: 0001193125-12-352272

Financial Reporting Regulatory Compliance Internal Controls

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Document Type
Confidence
SEC Posture
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Reasoning

Referenced dates: August 10, 2012

Date
August 13, 2012
Author
/s/ Louis Eber
Form
CORRESP
Company
UBS AG (AMUB, BDCX, BDCZ, CEFD, HDLB, IFED, IWDL, IWFL, IWML, MLPB, MLPR, MTUL, MVRL, PFFL, QULL, SCDL) (CIK 0001114446)

Letter

Division of Corporation Finance www.ubs.com August 13, 2012 Re: UBS AG Form 20-F for the fiscal year ended December 31, 2011 Form 6-K furnished July 31, 2012

Dear Ms. Ciboroski:

We have received your letter dated August 10, 2012, outlining comments from your office with respect to certain accounting and other issues raised by the captioned filings of UBS AG.

We are working diligently on preparing written responses to the several issues raised, including supplemental materials to be provided to the Commission. We expect that this process will take more than the ten business days within which you have requested a response, because of the need to discuss the issues, and the commitments as to future disclosure that the SEC is requesting us to make, internally among numerous senior members of management, some of whom are away from the office on summer holidays.

We expect to be in a position to supply our full response to your comments by September 10, 2012.

Please contact us if you have any concerns about this.

Very truly yours,
/s/ Louis Eber

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CORRESP
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filename1.htm

Correspondence

 UBS AG

 Postfach

CH-8098 Zurich

 Tel +41-44-234 11 11

 Deputy Group General Counsel

 Group Corporate, Transactions & Governance

 Ms. Stephanie Ciboroski

 Senior Assistant Chief Accountant

 Division of Corporation Finance

US Securities and Exchange Commission

 Washington, DC 20549

 Louis Eber

 HGBT GLW9
ENL

 Bahnhofstrasse 45

 8098
Zurich

 Tel. +41-44-234 59 54

 Fax
+41-44-234 87 15

 louis.eber@ubs.com

www.ubs.com

 August 13, 2012

Re:
UBS AG Form 20-F for the fiscal year ended December 31, 2011

 Form 6-K furnished July 31, 2012

 Dear Ms. Ciboroski:

We have received your letter dated August 10, 2012, outlining comments from your office with respect to certain accounting and other
issues raised by the captioned filings of UBS AG.

 We are working diligently on preparing written responses to the several
issues raised, including supplemental materials to be provided to the Commission. We expect that this process will take more than the ten business days within which you have requested a response, because of the need to discuss the issues, and the
commitments as to future disclosure that the SEC is requesting us to make, internally among numerous senior members of management, some of whom are away from the office on summer holidays.

We expect to be in a position to supply our full response to your comments by September 10, 2012.

Please contact us if you have any concerns about this.

 Very truly yours,

 /s/ Louis Eber

/s/ Sarah Starkweather

 Louis Eber

Sarah Starkweather

 Group Managing Director

Director