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Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
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212 450 4000 tel
212 450 5800 fax
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December 8, 2010
Via Edgar Submission and Courier
Staff Accountant
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Dear Ms. Ebbertt:
Banco Santander Chile (the “Company”) has received the comments of the Staff (the “Staff”) of the Securities and Exchange Commission contained in the letter from the Staff dated November 24, 2010 (the “Comment Letter”) regarding the above filing.
The Company has commenced work on a letter responding to the Staff’s comments. However, the Company believes that it will require additional time to consider and respond fully to the Staff’s comments.
Accordingly, on behalf of the Company and as discussed with you via telephone today we respectfully request an extension of the time to respond to the Comment Letter until December 23, 2010.
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to call me at (212) 450-4950 or Robby Sen at (212) 450-4860 with any questions you may have regarding the Company’s proposed timetable for responding to the Comment Letter.
/s/ Nicholas A. Kronfeld
Nicholas A. Kronfeld
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cc:
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Gabriel Montoya
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Robert Moreno Heimlich
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Banco Santander Chile
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