HSBC Finance Corporation

1421 W Shure Drive

Suite 100

Arlington Heights, IL 60004

October 30, 2017

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: Notice of disclosure filed in Securities Exchange Act Annual Report under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

Ladies and Gentlemen:

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that HSBC Finance Corporation has made disclosure pursuant to those provisions in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2017, which was filed with the U.S. Securities and Exchange Commission on October 30, 2017. The disclosure is included in the Quarterly Report on Form 10-Q in Item 5 under the heading “Other Information.”

Respectfully submitted,

/s/ Michael A. Reeves

Michael A. Reeves

Executive Vice President and Chief Financial Officer

HSBC Finance Corporation