0000950103-12-001710.txt : 20120522 0000950103-12-001710.hdr.sgml : 20120522 20120403071409 ACCESSION NUMBER: 0000950103-12-001710 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120403 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
 
 
New York
Menlo Park
Washington DC
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London
Paris
Madrid
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Hong Kong
 
Michael J. Willisch    
     
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
91 768 9610 tel
91 768 9710 fax
michael.willisch@davispolk.com
 
 
 
 
April 3, 2012
 
VIA EDGAR
Re:
Banco Bilbao Vizcaya Argentaria, S.A.
Form 20-F for Fiscal Year Ended December 31, 2010
Filed April 1, 2011
File No. 001-10110
 
Ms. Suzanne Hayes
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
 
Dear Ms. Hayes:
 
I am writing on Banco Bilbao Vizcaya Argentaria, S.A. (BBVA)’s behalf in connection with the Staff’s review of BBVA’s Form 20-F for the year ended December 31, 2010.  BBVA is reviewing internally and with its external auditors and legal advisors the Staff’s comment letter dated March 23, 2012 and currently expects to respond in writing to the Staff’s comments by April 20, 2012.  I understand from Celia Soehner 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
 
Michael J. Willisch

cc:
Eduardo Ávila Zaragoza - BBVA

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