Banco Santander (SAN) IRANNOTICE Disclosure regarding Iran Threat Reduction and Syria Human Rights Act

            March 28, 2018

Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549

Re:	Annual Report on Form 20-F for the Year Ended December 31, 2017;
	Notice of disclosure under Section 13(r) of the Securities Exchange Act of 1934

Ladies and Gentlemen:

We give notice to the Commission that we have provided disclosure under Section 13(r) of the Securities Exchange Act of 1934 in our Annual Report on Form 20-F for the year ended December 31, 2017.

Very truly yours,

Banco Santander S.A.

By:	/s/ Mónica López-Monís
	Mónica López-Monís
	Chief compliance officer