0001193125-14-015428.txt : 20140408 0001193125-14-015428.hdr.sgml : 20140408 20140121100136 ACCESSION NUMBER: 0001193125-14-015428 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Santander Consumer USA Holdings Inc. CENTRAL INDEX KEY: 0001580608 STANDARD INDUSTRIAL CLASSIFICATION: PERSONAL CREDIT INSTITUTIONS [6141] IRS NUMBER: 320414408 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8585 NORTH STEMMONS FREEWAY STREET 2: SUITE 1100-N CITY: DALLAS STATE: TX ZIP: 75247 BUSINESS PHONE: 214-237-3615 MAIL ADDRESS: STREET 1: 8585 NORTH STEMMONS FREEWAY STREET 2: SUITE 1100-N CITY: DALLAS STATE: TX ZIP: 75247 CORRESP 1 filename1.htm Acceleration Request

Santander Consumer USA Holdings Inc.

8585 North Stemmons Freeway, Suite 1100-N

Dallas, Texas 75247

January 21, 2014

VIA EDGAR AND E-MAIL

Ms. Suzanne Hayes

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington D.C. 20549

 

  Re: Santander Consumer USA Holdings Inc.

Registration Statement on Form S-1

File No. 333-189807

Dear Ms. Hayes:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Santander Consumer USA Holdings Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-189807) be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 2:00 p.m. EST on January 22, 2014, or as soon as possible thereafter.

In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following:

 

  •   should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   the Company may not assert staff comments or 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.

*    *    *    *     *

Please contact Benjamin M. Roth at (212) 403-1378 or Raaj Narayan at (212) 403-1349 of Wachtell, Lipton, Rosen & Katz with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.

 

Very truly yours,
Santander Consumer USA Holdings Inc.
By:  

/s/ Eldridge A. Burns, Jr.

Name:   Eldridge A. Burns, Jr.
Title:   Chief Legal Officer

 

cc:   Wachtell, Lipton, Rosen & Katz
  Benjamin M. Roth
  Raaj Narayan