0001193125-11-076033.txt : 20110516 0001193125-11-076033.hdr.sgml : 20110516 20110324102046 ACCESSION NUMBER: 0001193125-11-076033 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110324 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BARCLAYS PLC CENTRAL INDEX KEY: 0000312069 STANDARD INDUSTRIAL CLASSIFICATION: COMMERCIAL BANKS, NEC [6029] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 CHURCHILL PLACE CITY: LONDON STATE: X0 ZIP: E14 5HP BUSINESS PHONE: 01100442076993139 MAIL ADDRESS: STREET 1: 1 CHURCHILL PLACE CITY: LONDON STATE: X0 ZIP: E14 5HP FORMER COMPANY: FORMER CONFORMED NAME: BARCLAYS BANK PLC DATE OF NAME CHANGE: 19850313 FORMER COMPANY: FORMER CONFORMED NAME: BARCLAYS BANK LTD DATE OF NAME CHANGE: 19820607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BARCLAYS BANK PLC /ENG/ CENTRAL INDEX KEY: 0000312070 STANDARD INDUSTRIAL CLASSIFICATION: COMMERCIAL BANKS, NEC [6029] IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 CHURCHILL PLACE STREET 2: E14 5HP CITY: LONDON ENGLAND STATE: X0 ZIP: E14 5HP BUSINESS PHONE: 2124124000 MAIL ADDRESS: STREET 1: 1 CHURCHILL PLACE STREET 2: E14 5HP CITY: LONDON ENGLAND STATE: X0 ZIP: E14 5HP FORMER COMPANY: FORMER CONFORMED NAME: BARCLAYS BANK INTERNATIONAL LTD DATE OF NAME CHANGE: 19850313 CORRESP 1 filename1.htm Correspondence

 

LOGO   

Chris Lucas

Group Finance Director

 

1 Churchill Place

London

E14 5HP

 

 

Mr J Nolan

Senior Assistant Chief Account

Division of Corporation Finance

Securities and Exchange Commission

Washington D.C. 20549

USA

23 March 2011

Dear Mr Nolan,

Thank you for your letter of 22 March 2011 confirming that you do not have any additional comments regarding the accounting for Protium at the present time.

We will continue to evaluate the effects of not consolidating Protium on an ongoing basis and, if the matter becomes material in the future, will re-consider the accounting at that time. Furthermore, we will keep you appraised of any significant discussions or changes in our agreement with Protium that may affect our accounting for the Protium loan.

 

Yours sincerely,
/s/ Chris Lucas

Cc David Irving

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