United States securities and exchange commission logo December 12, 2023 Diego Rivas Chief Financial Officer Grupo Financiero Galicia SA Tte. Gral. Juan D. Peron 430, 25th Floor C1038 AAJ - Buenos Aires, Argentina Re: Grupo Financiero Galicia SA Form 20-F Filed April 24, 2023 File No. 000-30852 Dear Diego Rivas: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance cc: Enrique Pedemonte