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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 BJR3QoG9F2t3MuaPKXhzdlc7QSyIMMG+CvvYMYPzaLU0rBwcoGb60uSgzsWFss+Z
 BC8DZM1spDA8vb73VW+GQA==

<SEC-DOCUMENT>0000000000-05-061344.txt : 20061005
<SEC-HEADER>0000000000-05-061344.hdr.sgml : 20061005
<ACCEPTANCE-DATETIME>20051208142256
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-061344
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051208

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL WESTMINSTER BANK PLC /ENG/
		CENTRAL INDEX KEY:			0000702162
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMERCIAL BANKS, NEC [6029]
		IRS NUMBER:				135634601
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		GOGARBURN
		STREET 2:		PO BOX 1000
		CITY:			EDINBURGH, SCOTLAND
		STATE:			X0
		ZIP:			EH12 1HQ
		BUSINESS PHONE:		441315568555

	MAIL ADDRESS:	
		STREET 1:		GOGARBURN
		STREET 2:		PO BOX 1000
		CITY:			EDINBURGH, SCOTLAND
		STATE:			X0
		ZIP:			EH12 1HQ
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
								December 8, 2005


Frederick Inglis Watt
Group Finance Director
National Westminster Bank Plc England
c/o RBS
Gogarburn
PO Box 1000
Edinburgh, Scotland EH12 1HQ

Re:	National Westminster Bank Plc England
	Form 20-F for Fiscal Year Ended December 31, 2004
	File No. 001-09266

Dear Mr. Watt:

	We have completed our review of your Form 20-F and related
filings and have no further comments at this time.


      Sincerely,


      Don Walker
Senior Assistant Chief Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----