NATIONAL BANK OF GREECE
CHIEF EXECUTIVE OFFICER
Ms. Suzanne Hayes
Assistant Director
Division of Corporate Finance
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
November 29th, 2011
RE: | National Bank of Greece S.A. |
| Form 20-F for the Fiscal Year Ended December 31, 2010 |
| Filed June 23, 2011 |
| Form 20-F/A for the Fiscal Year Ended December 31, 2010 |
| Filed July 22, 2011 |
| File No. 001-14960 |
| Letter from the Securities and Exchange Commission (the “Commission”) to National Bank of Greece S.A. (the “Bank”) dated October 28, 2011 |
| Letter from National Bank of Greece to the U.S. Securities and Exchange Commission dated November 7th, 2011 |
Dear Ms. Hayes,
Following our letter dated November 7th, 2011 with which we requested an extension to the deadline for submitting our response to the letter from the Commission dated October 28th, 2011, we are kindly requesting a further extension to next Friday December 9th, 2011.
Although we have made substantial progress in preparing our response, the original deadline of November 30th, 2011 conflicts with the publication of our 9 month 2011 interim IFRS financial statements, which are due to be published today in the evening.
The new extension will allow US to finalize our responses with our independent auditors and legal counsels in order to address your comments and prepare a high quality response which will allow you to better understand our disclosure.
As you requested, our response will include a discussion regarding our treatment of Greek government bonds as at September 30th, 2011.
Thank you for your kind consideration.
For the National Bank of Greece S.A., |
|
|
|
|
|
/s/ Apostolos Tamvakakis |
|
Apostolos Tamvakakis |
|
Chief Executive Officer |
|