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September 4, 2015
Via Edgar
Ms. Stephanie Ciboroski,
Senior Assistant Chief Accountant,
Office of Financial Services II, Division of Corporation Finance
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549.
Re: | Barclays PLC |
Barclays Bank PLC
Forms 20-F for the Fiscal Year Ended December 31, 2014
Filed March 3, 2015
Form 6-K Filed July 29, 2015
File Nos. 001-09246 and 001-10257
Dear Ms. Ciboroski:
I refer to your letter dated September 2, 2015 to Tushar Morzaria, Group Finance Director of Barclays PLC and Barclays Bank PLC, relating to the above-referenced filings.
As I discussed with Jim Dunn on September 3, 2015, Barclays has begun its review of the comments in your letter, and Barclays has asked me to confirm that it intends to submit its responses to the Staff’s comments on or prior to September 30, 2015.
Very truly yours, |
John O’Connor |
cc: | Jim Dunn |
(Securities and Exchange Commission)
Tushar Morzaria
Gary Romain
(Barclays PLC and Barclays Bank PLC)
George H. White
Lucas H. Carsley
Evan S. Simpson
(Sullivan & Cromwell LLP)
Sullivan & Cromwell LLP carries on business in England and Wales through Sullivan & Cromwell MNP LLP a registered limited liability partnership established under the laws of the State of New York.
The personal liability of our partners is limited to the extent provided in such laws. Additional information is available on request or at www.sullcrom.com.
Sullivan & Cromwell MNP LLP is authorized and regulated by the Solicitors Regulation Authority (Number 00308712).
A list of the partners’ names and professional qualifications is available for inspection at 1 New Fetter Lane, London EC4A 1AN. All partners are either registered foreign lawyers or solicitors.
LONDON:516945.1