GRIFOLS, S.A.
Avinguda de la Generalitat, 152-158
Parc de Negocis Can Sant Joan
Sant Cugat del Vallès 08174
Barcelona, Spain
November 8, 2011
VIA ELECTRONIC TRANSMISSION
Jeffrey P. Riedler
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-1004
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Re: |
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Grifols, S.A. Registration Statement on Form F-4
Filed October 24, 2011
File No. 333-177466
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Dear Mr. Riedler:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Grifols, S.A. (the
Company) hereby requests acceleration of the effective date of the above-referenced
Registration Statement on Form F-4, File No. 333-177466 (the Registration Statement) so
that it may become effective at 12:00 noon Eastern Time on Wednesday, November 9, 2011, or as soon
thereafter as practicable.
The Company hereby acknowledges that:
(a) should the United States Securities and Exchange Commission (the Commission) or
its 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;
(b) the action of the Commission or its staff, acting pursuant to delegated authority, in
declaring the Registration Statement effective, does not relieve the Company from its full
responsibility for the accuracy and adequacy of the disclosure in the Registration Statement; and
(c) it 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.
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Respectfully submitted,
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/s/ David I. Bell
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David I. Bell |
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Authorized Representative in
the United States
for Grifols, S.A. |
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