Mr Kevin Vaughn Accounting Branch Chief Division of Corporation Finance US Securities and Exchange Commission 100 F Street, N E Washington DC 20549 United States	Group Chief Accountant's Level 12 280 Bishopsgate London EC2M 4RB Telephone: 020 7672 0202 Facsimile: 020 7672 1424

6 December 2010

Dear Mr Vaughn

National Westminster Bank Plc

Form 20-F for fiscal year ended 31 December 2009

Filed 27 April 2010

File No. 001-09266

Further to my telephone conversation with Mr Volley on 3 December 2010, I am writing to let you know that we now anticipate responding to your letter by Christmas.

Yours sincerely

/s/ R Kapoor

R Kapoor

Group Chief Accountant

The Royal Bank of Scotland Group plc

Registered in Scotland No 45551

Registered Office: 36 St Andrew Square,

 Edinburgh  EH2 2YB