# EDGAR Filing Document

**Accession Number:** 0000891478
**File Stem:** 0001140361-26-015626
**Filing Date:** 2026-4
**Character Count:** 2932
**Document Hash:** 2f7904bde9755ea4a6f3e76405f22cb2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-015626.hdr.sgml**: 20260520

**ACCESSION NUMBER**: 0001140361-26-015626

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260420

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Banco Santander, S.A.
- **CENTRAL INDEX KEY:** 0000891478
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMERCIAL BANKS, NEC [6029]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 132617929
- **STATE OF INCORPORATION:** U3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** CIUDAD GRUPO SANTANDER
- **STREET 2:** BOADILLA DEL MONTE
- **CITY:** MADRID
- **STATE:** U3
- **ZIP:** 28660
- **BUSINESS PHONE:** 34 91 289 32 80

**MAIL ADDRESS:**
- **STREET 1:** CIUDAD GRUPO SANTANDER
- **STREET 2:** BOADILLA DEL MONTE
- **CITY:** MADRID
- **STATE:** U3
- **ZIP:** 28660

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BANCO SANTANDER SA
- **DATE OF NAME CHANGE:** 20070925

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BANCO SANTANDER CENTRAL HISPANO SA
- **DATE OF NAME CHANGE:** 19990512

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BANCO SANTANDER S A
- **DATE OF NAME CHANGE:** 19931201

![](logo.jpg)

April 20, 2026

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549-3628

Attn: Mr. Eric Envall

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| | |
|:---|:---|
| **Re:** | **Banco Santander, S.A.**<br> **Registration Statement on Form F-4, as amended<br> File No. 333-294235**<br>|

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Ladies and Gentlemen:

With respect to the above-referenced registration statement (the "Registration Statement") of Banco Santander, S.A. (the "Registrant"), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement so that it is declared effective at 4:00 p.m. (EST) on April 22, 2026 or as soon as practicable thereafter.

Please contact Michael J. Willisch of Davis Polk & Wardwell LLP, counsel to the Registrant, at +(34) 91 768 9610, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

*[Signature page to follow]*

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| BANCO SANTANDER, S.A. | BANCO SANTANDER, S.A. | BANCO SANTANDER, S.A. |
|  By: | /s/ José Luis de Mora Gil-Gallardo | /s/ José Luis de Mora Gil-Gallardo |
|  | Name: | José Luis de Mora Gil-Gallardo |
|  | Title: | Authorized Representative |
|  By: | /s/ Javier Illescas | /s/ Javier Illescas |
|  | Name: | Javier Illescas |
|  | Title: | Authorized Representative |

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cc: Michael J. Willisch, Davis Polk & Wardwell LLP

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