Kevin W Vaughn Accounting Branch Chief Division of Corporation Finance US Securities and Exchange Commission 100 F Street, N E Washington DC 20549 United States	Group Chief Accountant's Level 12 280 Bishopsgate London EC2M 4RB Telephone: 020 7672 2660 Facsimile: 020 7672 1424

12 March 2013

Dear Mr Vaughn

The Royal Bank of Scotland Group plc

Form 20-F for the Fiscal Year Ended December 31, 2011

Filed March 27, 2012

File No. 001-10306

Thank you for your letter of 1 March 2013 addressed to Mr Van Saun.

We are carefully considering your comments.  Given the detailed nature of the points raised, we expect to be able to provide you with our response by the end of April.

Yours sincerely

/s/ Rajan Kapoor

R Kapoor

Group Chief Accountant