Kevin W Vaughn Accounting Branch Chief Division of Corporation Finance US Securities and Exchange Commission 100 F Street, N E Washington DC 20549 United States | Group Chief Accountant's Level 12 280 Bishopsgate London EC2M 4RB Telephone: 020 7672 2660 Facsimile: 020 7672 1424 |
12 March 2013
Dear Mr Vaughn
National Westminster Bank Plc
Form 20-F for the Fiscal Year Ended December 31, 2011
Filed April 23, 2012
File No. 001-09266
Thank you for your letter of 1 March 2013 addressed to Mr Van Saun.
We are carefully considering your comments. Given the detailed nature of the points raised, we expect to be able to provide you with our response by the end of April.
Yours sincerely
/s/ Rajan Kapoor
R Kapoor
Group Chief Accountant