Cecilia Blye  Office of Global Security Risk  Division of Corporation Finance  US Securities and Exchange Commission  100 F Street, N E  Washington DC 20549  United States	Director of Finance Level 12 280 Bishopsgate London EC2M 4RB Telephone: 020 7672 4072

2 September 2016

Dear Ms Blye

The Royal Bank of Scotland Group plc  

Form 20-F for Fiscal Year Ended December 31, 2015  

Filed March 24, 2016  

File No. 1-10306

Thank you for your letter of 1 September 2016 addressed to Mr McEwan.

We are carefully considering your comments and expect to be able to provide you with our response by 14 October 2016.

Yours sincerely

/s/ Katie Murray

Katie Murray 

RBS Group plc Director of Finance