-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IWTS2p+HJZQeP5ovwRi79K2xTcfRkusztZsSd/tKUSGPIWy020WnLbQI9mmNja0D Ss1LbYmTVv2Rr14Bcmux5A== 0000950103-08-002394.txt : 20090129 0000950103-08-002394.hdr.sgml : 20090129 20080923090132 ACCESSION NUMBER: 0000950103-08-002394 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080923 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BANCO BILBAO VIZCAYA ARGENTARIA, S.A. CENTRAL INDEX KEY: 0000842180 STANDARD INDUSTRIAL CLASSIFICATION: COMMERCIAL BANKS, NEC [6029] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PASEO DE LA CASTELLANA, 81 CITY: MADRID STATE: U3 ZIP: 28046 BUSINESS PHONE: 011 34 91 537 8172 MAIL ADDRESS: STREET 1: PASEO DE LA CASTELLANA, 81 CITY: MADRID STATE: U3 ZIP: 28046 FORMER COMPANY: FORMER CONFORMED NAME: BANCO BILBAO VIZCAYA ARGENTARIA S A DATE OF NAME CHANGE: 20000505 FORMER COMPANY: FORMER CONFORMED NAME: BANCO BILBAO VIZCAYA S A DATE OF NAME CHANGE: 19991103 CORRESP 1 filename1.htm
DAVIS POLK & WARDWELL
 
 
Paseo de la Castellana, 41
28046 Madrid
New York
Menlo Park
Washington, D.C.
London
Paris
Frankfurt
Tokyo
Beijing
Hong Kong
 
91 768 9600
FAX 91 768 9700
   
Michael J. Willisch
91 768 9610
michael.willisch@dpw.com
  
     
 
 
 
September 23, 2008
 
 
VIA EDGAR
 
Re:
 
Banco Bilbao Vizcaya Argentaria, S.A. 2007 Form 20-F
File No. 001-10110
 
Mr. John P. Nolan
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0408
 
Dear Mr. Nolan:
 
I am writing on behalf of Banco Bilbao Vizcaya Argentaria, S.A. (“BBVA”) in connection with the Staff’s review of BBVA’s Form 20-F for the year ended December 31, 2007. As I mentioned in my conversation with Mr. Adames yesterday, BBVA is reviewing internally and with its external auditors and legal advisors the Staff’s comment letter dated September 12, 2008, and currently expects to respond in writing to the Staff’s comments during the week of October 13, 2008. I understand from my conversation with Mr. Adames that the timing of such response is acceptable to the Staff.
 
Please do not hesitate to contact me (Tel. no. 011-34-91-768-9610) should you have any questions regarding the foregoing.
 
 
 
Very truly yours,
 
/s/ Michael J. Willisch
 
cc:
Domingo Armengol Calvo – BBVA
Soledad Duro Ruiz – BBVA

 
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