12 September 2012
Stephanie J. Ciboroski
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington D.C. 20549
Re: Barclays PLC
Barclays Bank PLC
Form 20-F for Fiscal Year Ended December 31, 2011
Filed March 30, 2012
Form 6-K Filed July 27, 2012
File No. 001-09246 and 001-10257
Dear Ms. Ciboroski:
Thank you for your letter dated September 10, 2012 regarding the above-referenced filings. As John OConnor of Sullivan & Cromwell discussed with Michael Seaman yesterday, we are currently working on a response to your letter, and we confirm our intention to submit our response by October 9, 2012. Please contact me should you have any additional comments or require additional information.
Yours sincerely,
/s/ Chris Lucas
Chris Lucas
Group Finance Director
cc: | Michael Seaman |
(Division of Corporation Finance)
John OConnor
(Sullivan & Cromwell LLP)