[Letterhead of Barclays PLC]
October 5, 2006
VIA FACSIMILE AND EDGAR
Ms. Sharon Blume
Reviewing Accountant
United States Securities and Exchange Commission
100 F. Street NE
Washington DC, 20549
USA
Re: | Barclays PLC and Barclays Bank PLC |
Form 20-F for the Fiscal Year Ended December 31, 2005
File No. 0-13790, 1-10257
Dear Ms. Blume:
Thank you for your letter of September 26, 2006 regarding the above referenced document. As John O’Connor of Sullivan & Cromwell LLP has indicated to Dave Irving, we are currently working on the response. In order to fully analyse the issues that you have raised and prepare appropriate responses, we intend to respond to the comments you have raised by October 31, 2006. Please contact me at +44 207 116 1000 (telephone) or +44 207 773 4903 (facsimile) should you have additional comments or require additional information.
Yours sincerely,
/s/ NAGUIB KHERAJ |
Naguib Kheraj |
Group Finance Director |
CC: | Mr. Dave Irving | |
United States Securities and Exchange Commission | ||
John O’Connor, Esq. | ||
George H. White III, Esq. | ||
Sullivan & Cromwell LLP |