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January 2, 2014
VIA EDGAR SUBMISSION
Ms. Stephanie Ciboroski
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
U.S.A.
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Re:
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Banco Santander-Chile
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Form 20-F for Fiscal Year Ended December 31, 2012
Filed April 30, 2013
File No. 001-14554
Dear Ms. Ciboroski:
On behalf of Banco Santander-Chile (“Santander-Chile” or the “Bank”), we acknowledge receipt by Santander-Chile of the letter dated December 27, 2013 (the “Comment Letter”) of the Staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission regarding the above referenced Annual Report on Form 20-F of Santander-Chile.
Santander-Chile is working to respond to the Comment Letter. However, the Bank has advised us that it will require additional time to consider and respond to the Staff’s comments. Accordingly, on behalf of Santander-Chile, we respectfully request an extension of time to respond to the Comment Letter to February 3, 2014.
We are grateful for the Staff’s accommodation in this matter. Please do not hesitate to call me at (212) 450-4950 with any questions you may have.
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Very truly yours,
/s/ Nicholas A. Kronfeld
Nicholas A. Kronfeld
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cc: Robert Moreno Heimlich