| Level 19 275 Kent Street Sydney NSW 2000 T 02 8253 3810 pking@westpac.com.au www.westpac.com.au |
March 13, 2012
Ms. Stephanie Hunsaker
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Ms. Hunsaker
Westpac Banking Corporation
Form 20-F for the Fiscal Year Ended September 30, 2011
Filed November 14, 2011
File No. 001-10167
Westpac Banking Corporation (“Westpac”) has received your letter, dated March 5, 2012 (the “Comment Letter”), setting forth the comments of the staff of the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”) regarding Westpac’s Form 20-F for the fiscal year ended September 30, 2011 (File No. 001-10167) filed with the Commission on November 14, 2011.
The Comment Letter requests Westpac to respond to the staff’s comments within ten business days or to advise you when Westpac will provide its response. Westpac has reviewed the staff’s comments and has begun preparation of its response. However, Westpac will require additional time to consider and respond fully to the staff’s comments. Accordingly, Westpac respectfully requests an extension of time to respond to the staff’s comments. Westpac expects to provide its response to the Commission no later than April 5, 2012, and will endeavor to submit the response earlier if feasible.
If you have any questions relating to the foregoing, please do not hesitate to contact me at +61 2 8253 3810 or Alan H. Paley of Debevoise & Plimpton LLP at (212) 909-6694.
Yours sincerely
Westpac Banking Corporation
/s/ Peter King |
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Peter King |
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Deputy Chief Financial Officer |
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cc: | Paddy Rennie, Westpac Banking Corporation |
| Alan H. Paley, Debevoise & Plimpton LLP |
Westpac Banking Corporation ABN 33 007 457 141