[Letterhead of the Arnold & Porter Kaye Scholer LLP]
April 3, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Mr. Tom Kluck Special Counsel Office of International Corporate Finance | |||
| Re: | Republic of Panama Registration Statement Under Schedule B File Number333-223218 | |||
Ladies and Gentleman:
On behalf of the Republic of Panama (the “Republic”), we hereby request that the Republic’s Registration Statement (FileNo. 333-223218) under Schedule B of the Securities Act of 1933, as amended, filed with the Securities and Exchange Commission on February 26, 2018, be declared effective at 2:00 p.m. on Wednesday, April 4, or as soon thereafter as practicable.
Very truly yours,
/s/ Eli Whitney Debevoise II
Eli Whitney Debevoise II
