[UBS AG Letterhead]
May 25, 2022
VIA EDGAR
Mr. John Dana Brown,
Division of Corporation Finance,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549.
Re: | UBS AG and UBS Switzerland AG (the “Registrants”) |
Registration Statement on Form F-3 (File No. 333-263376)
Dear Mr. Brown:
With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement so that it is declared effective at 4:30 p.m. (EST), on May 27, 2022, or as soon as practicable thereafter.
Please contact Catherine M. Clarkin of Sullivan & Cromwell LLP, U.S. counsel to the Registrants, at (212) 558-4175 or by email (clarkinc@sullcrom.com), as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.