October 1, 2014
CORRESP
BY EDGAR
Ms. Stephanie J. Ciboroski
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
RE: | Bank of Chile | |
Form 20-F for Fiscal Year Ended December 31, 2013 | ||
Filed April 25, 2014 | ||
File No. 001-15266 | ||
Request for Additional Period to Respond to Staff Comment Later dated | ||
September 24, 2014 |
Dear Ms. Ciboroski:
Banco de Chile or the Bank of Chile (the “Bank”) received a comment letter dated September 24, 2014 from the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission concerning the Bank’s annual report on Form 20-F for the fiscal year ended December 31, 2013 (the “Form 20-F”).
As discussed with the Staff on September 25, 2014 and September 29, 2014, the Bank hereby requests an extension to provide the requested responses in connection with the Form 20-F on or before October 24, 2014. This extension will provide sufficient time for the Bank to confirm certain accounting matters with its outside accountants, and for the Bank’s audit committee to review and approve the requested responses, in accordance with the Bank’s corporate governance principles.
Also, please note that Mr. Rolando Hernán Arias Sánchez has replaced Mr. Pedro Samhan Escándar as Chief Financial Officer of the Bank.
If you have any questions or require any additional information with respect to the above, please do not hesitate to contact Antonia Stolper (telephone (212) 848-5009; fax (646) 848-5009; e-mail Antonia.Stolper@Shearman.com) or Jesse T. Cuevas (telephone (415) 616-1104; fax (415) 616-1304; e-mail Jesse.Cuevas@Shearman.com) of Shearman & Sterling LLP.
Very truly yours, |
/s/ Rolando Hernán Arias Sánchez |
Chief Financial Officer |
cc: | Arturo Tagle—Chief Executive Officer—Banco de Chile | |
Pablo Mejias—Investor Relations—Banco de Chile | ||
Antonia Stolper—Shearman & Sterling LLP | ||
Jesse Cuevas—Shearman & Sterling LLP |
2