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
January 31, 2012
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 |
| Form 6-K furnished August 31st, 2011 |
| Form 6-K furnished November 29th, 2011 |
| File No. 001-14960 |
| Letter from the U.S. Securities and Exchange Commission (the “Commission”) to National Bank of Greece S.A. (the “Bank”) dated January 27, 2012 |
| Letter from National Bank of Greece S.A. to the U.S. Securities and Exchange Commission dated December 9, 2011 |
| Letter from the U.S. Securities and Exchange Commission to National Bank of Greece S.A. dated October 28, 2011 |
| Letter from National Bank of Greece to the U.S. Securities and Exchange Commission dated November 7, 2011 |
Dear Ms. Hayes,
Thank you for providing us with your comments, dated January 27, 2012, regarding our responses to your comment letter of October 28, 2011 pertaining to the Bank’s Form 20-F for the Fiscal Year ended December 31, 2010 as filed on June 23, 2011. According to the letter, the Commission would like to receive our response to the comments, or an indication of when the Bank can provide a response, within ten business days from January 27, 2012.
We have started diligently going through your comments and drafting our response to ensure that you will be provided with the appropriate information which will allow you to better understand our disclosure.
In order for us to finalize the review of our responses with our independent auditors and legal counsel, we would like to request from the Commission an extension to the deadline, pursuant to which we would provide our responses by February 29, 2012. We believe that this extension will give us the necessary time to address your comments and prepare a high quality response.
Thank you for your kind consideration.
For the National Bank of Greece S.A.,
/s/ Apostolos Tamvakakis |
|
Apostolos Tamvakakis |
|