[Letterhead of Bancolombia]
September 12, 2011
Via EDGAR
Ms. Suzanne Hayes
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
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Re:
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Bancolombia S.A. |
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Registration Statement on Form F-4 |
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Filed June 24, 2011 |
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File No. 333-175141 |
Dear Ms. Hayes:
On behalf of Bancolombia S.A. (the Bank), I hereby respectfully request that the
above-referenced registration statement on Form F-4 (the Registration Statement) be declared
effective on September 14, 2011 at 5:00 p.m. eastern daylight time or as soon thereafter as practicable.
In connection with this acceleration request, the Bank hereby acknowledges that:
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should the Securities and Exchange Commission (the Commission) or the
staff, acting pursuant to delegated authority, declare the Registration
Statement effective, it does not foreclose the Commission from taking any
action with respect to the Registration Statement; |
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the action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective,
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Securities and Exchange Commission
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-2- |
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does not relieve the Bank from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement; and |
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the Bank may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States. |
The Bank understands that the staff will consider this request as confirmation by the Bank of
its awareness of its responsibilities under the federal securities
laws as they relate to the
issuance of the securities covered by the Registration Statement.
The Bank requests that the staff notify us of the effectiveness of the Registration Statement
by telephone call to Robert S. Risoleo or Jodi A. Singer, of Sullivan & Cromwell LLP, at (202)
956-7500. Please direct any questions or comments regarding this filing to the undersigned at +57
(1) 353-6885 or Robert S. Risoleo at (202) 956-7500.
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Very truly yours, |
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/s/ Mauricio Rosillo Rojas |
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Mauricio Rosillo Rojas
General Secretary Legal Head Treasury Office
Bancolombia S.A.
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cc:
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Robert S. Risoleo |
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(Sullivan & Cromwell LLP) |