April 23, 2014

Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

Re: Annual Report on Form 20-F for the Year Ended December 31, 2013;

Notice of disclosure under Section 13(r) of the Securities Exchange Act of 1934

Ladies and Gentlemen:

We give notice to the Commission that we have provided disclosure under Section 13(r) of the Securities Exchange Act of 1934 in our Annual Report on Form 20-F for the year ended December 31, 2013.

Very truly yours,

Banco Santander S.A.

By:	/s/ José Manuel de Araluce
	Name: José Manuel de Araluce
	Title: Chief compliance officer