VIA EDGAR
Re:
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Banco Bilbao Vizcaya Argentaria, S.A.
Form 20-F for Fiscal Year Ended December 31, 2010
Filed April 1, 2011
File No. 001-10110
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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
cc:
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Eduardo Ávila Zaragoza - BBVA
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