[Letterhead of Sullivan & Cromwell LLP]
June 19, 2012
By EDGAR
Mr. Hugh West,
Accounting Branch Chief,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549-4631.
Re: | Bancolombia S.A. | |||
Form 20-F for Fiscal Year Ended December 31, 2011 | ||||
Filed April 18, 2012 | ||||
File No. 001-32535 |
Dear Mr. West:
On behalf of our client Bancolombia S.A. (“Bancolombia”), I am writing to respond to the Staff’s most recent comment letter, dated June 7, 2012.
Bancolombia wishes to respond as comprehensively as possible and with the benefit of the most current information available to the questions raised in the comment letter. Accordingly, Bancolombia has asked us to advise the Staff that it will require additional time to respond to the Staff’s questions. Bancolombia currently expects to submit a response as soon as practicable, but in any event by July 13, 2012.
Please do not hesitate to call me at (202) 956-7510 if you have any questions.
Very truly yours, | ||
/s/ Robert S. Risoleo | ||
Robert S. Risoleo |
cc: | Jaime Alberto Velásquez Botero | |
Jorge Humberto Hernandez Angel | ||
(Bancolombia S.A.) |