[Letterhead of Ministry of Economy and Finance]
June 27, 2014
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ellie Quarles, Esq.
Re: | Republic of Panama |
Registration Statement Under Schedule B
File Number 333-196195
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Republic of Panama (the Republic) hereby requests acceleration of the effective date of the above referenced registration statement to 1:00 p.m. on Monday, June 30, 2014, or as soon thereafter as practicable.
The Republic confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, as they relate to the proposed public offering of securities specified in the above referenced registration statement.
Very truly yours, |
/s/ FRANK DE LIMA |
Frank De Lima |
Minister of Economy and Finance of the Republic of Panama |