CORRESP 1 filename1.htm Unassociated Document

 
Writer's Direct Dial: (212) 225-2376
E-Mail: hgrannis@cgsh.com

 
February 22, 2013
 
BY EDGAR
 
Ms. Stephanie J. Ciboroski
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C.  20549
United States
 

 
 
Re:
HSBC USA Inc. (“HUSI”)
 
Form 10-K for Fiscal Year Ended December 31, 2011
 
Form 10-Q for Fiscal Quarter Ended September 30, 2012
 
File No. 001-07436
 
 

 
Dear Ms. Ciboroski:
 
I understand from my colleague David Gottlieb that he had the opportunity to speak today with your colleague Rebekah Lindsey in connection with the comment letter that was received on December 31, 2012 relating to HUSI’s Annual Report on Form 10-K for the year ended December 31, 2011 and Quarterly Report on Form 10-Q for the quarter ended September 30, 2012.  As discussed, HUSI intends to respond to the comments by no later than March 15, 2013.
 
 

 
Ms. Stephanie J. Ciboroski, p. 2
 
 
Please do not hesitate to contact me if you have any questions or if I can be of assistance at this time.  You can reach me at (212) 225-2376.
 
    Yours sincerely,

/s/ Helena K. Grannis

Helena K. Grannis


cc:           Ms. Rebekah Lindsey, Securities and Exchange Commission
Mr. Michael J. Forde, HSBC USA Inc.