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December 23, 2010

BY EDGAR

Mr. Amit Pande

Accounting Branch Chief

Securities and Exchange Commission

100 F Street, NE

Washington, D.C.  20549

United States

 Re: HSBC Holdings plc (“HSBC”) Form 20-F for Fiscal Year Ended December 31, 2009 Filed March 15, 2010 File No. 1-14930                                                              

Dear Mr. Pande:

I appreciated the opportunity to speak with your colleague Sharon Blume on December 22 in connection with the comment letter that was received on December 8, 2010 relating to HSBC’s Annual Report on Form 20-F for 2009.  As discussed, HSBC intends to respond to the comments by no later than January 28, 2011.

Mr. Amit Pande, p. 2

Please do not hesitate to contact me if you have any questions or if I can be of assistance at this time.  You can reach me in London at +44 20 7614 2230.

 Yours sincerely,

 /s/ David I. Gottlieb

 David I. Gottlieb

cc:	Ms. Sharon M. Blume, Securities and Exchange Commission
	Mr. Douglas J. Flint, HSBC Holdings plc.
	Mr. Russell Picot, HSBC Holdings plc.
	Mr. Conrad Dixon, HSBC Holdings plc.