| August 17, 2010 |
Mr. Eric Envall
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Banco Santander (Brasil) S.A. (the “Company”) Amendment No. 2 to Registration Statement (the “Registration Statement”) on Form F-1 Registration No. 333-164866 |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, the undersigned respectfully requests that the effectiveness of the Registration Statement be accelerated to 1:00 pm (Washington, D.C. time), on August 19, 2010, or as soon thereafter as is practicable.
The Company understands and acknowledges that: (i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Very truly yours, | ||||
| Banco Santander (Brasil) S.A. | ||||
| By: | /s/ Fábio Colletti Barbosa | |||
| Name: | Fábio Colletti Barbosa | |||
| Title: | Chairman and Chief Executive Officer | |||
| By: | /s/ Carlos Alberto López Galán | |||
| Name: | Carlos Alberto López Galán | |||
| Title: | Chief Financial Officer | |||