August 30, 2011
VIA EDGAR
Ms. Suzanne Hayes
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
| Re: | Itaú Unibanco Holding S.A. | |
Form 20-F for Fiscal Year Ended December 31, 2010 Filed June 27, 2011 Form 20-F/A for the Fiscal Year Ended December 31, 2010 Filed July 13, 2011 File No. 001-15276 |
Dear Ms. Hayes:
This letter acknowledges receipt by Itaú Unibanco Holding S.A. (the “Company”) of your letter, dated August 16, 2011, relating to the Annual Report on Form 20-F of the Company for the year ended December 31, 2010 filed with the Securities and Exchange Commission (the “Commission”) on June 27, 2011, as amended by the Annual Report on Form 20-F/A of the Company for the year ended December 31, 2010 filed with the Commission on July 13, 2011.
As requested in your letter, the Company advises the staff of the Commission that it expects to file a response to your letter on or before September 6, 2011.
Ms. Suzanne Hayes
Division of Corporation Finance | August 30, 2011 |
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If you have any questions regarding this letter, please do not hesitate to call the undersigned at + (55) (11) 5019-1792.
Sincerely,
/s/ Sérgio Ribeiro da Costa Werlang Sérgio Ribeiro da Costa Werlang Chief Risk Officer /s/Caio Ibrahim David Caio Ibrahim David Chief Financial Officer cc: Roberto Egydio Setubal, Chief Executive Officer Alfredo Egydio Setubal, Investor Relations Officer |