July 27, 2015
VIA EDGAR
Ms. Erin Magnor Purnell
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Citizens Financial Group, Inc. (the Company) |
Registration Statement on Form S-1 |
File No. 333-205766 |
Dear Ms. Purnell:
In connection with the above-referenced Registration Statement, we wish to advise you that prior to the requested effective time, we expect to effect the distribution of approximately 1,800 copies of the Companys Preliminary Prospectus to be dated July 28, 2015 to prospective underwriters, institutional investors, prospective dealers, brokers, individuals, rating agencies and others.
We will comply and have been informed by the other participating underwriters that they will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
As Representatives of the several underwriters, we hereby join in the request of the Company that the effectiveness of the above-referenced Registration Statement, as amended, be accelerated to 2:00 p.m. Eastern Time on July 28, 2015, or as soon thereafter as practicable.
[Signature Page Follows]
Very truly yours, | ||
Merrill Lynch, Pierce, Fenner & Smith Incorporated | ||
MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | ||
By: | /s/ Aaron Packles | |
Name: | Aaron Packles | |
Title: | Managing Director |
Very truly yours,
Credit Suisse Securities (USA) LLC
CREDIT SUISSE SECURITIES (USA) LLC | ||
By: | /s/ Arvind Sriram | |
Name: | Arvind Sriram | |
Title: | Director |
Very truly yours, | ||
Citigroup Global Markets Inc. | ||
CITIGROUP GLOBAL MARKETS INC. | ||
By: | /s/ Jack D. McSpadden, Jr. | |
Name: | Jack D. McSpadden, Jr. | |
Title: | Managing Director |