January 2, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: David Lin
Re: | Santander Holdings USA, Inc. |
Registration Statement on FormS-4 |
FileNo. 333-235737 |
Request for Acceleration |
Dear Mr. Lin:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Santander Holdings USA, Inc. hereby requests that its Registration Statement on FormS-4 filed with the Securities and Exchange Commission on December 27, 2019 (FileNo. 333-235737) be made effective at 4:30 p.m. New York City time on January 6, 2020, or as soon as possible thereafter.
Please contact Kathryn Gettles-Atwa of Wachtell, Lipton, Rosen & Katz at (212)403-1142 or by email atKGettles-Atwa@wlrk.com with any questions you may have concerning this request. In addition, please notify Ms. Gettles-Atwa when this request for acceleration has been granted.
[SIGNATURE PAGE FOLLOWS]
SANTANDER HOLDINGS USA, INC. | ||
By: | /s/ Gerard A. Chamberlain | |
Name: | Gerard A. Chamberlain | |
Title: | Senior Deputy General Counsel and Executive Vice President |
cc: | Mark F. Veblen, Wachtell, Lipton, Rosen & Katz |
Kathryn Gettles-Atwa, Wachtell, Lipton, Rosen & Katz |