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Writer's Direct Dial: +44 (0) 207 614 2380
E-Mail: pboury@cgsh.com

February 1, 2008

BY EDGAR

 

Mr. Donald Walker

Senior Assistant Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

United States

 

 

 

 

Re:

Comment Letter—Abbey National plc (“Abbey”)
Annual Report on Form 20-F for 2006

 

Dear Mr. Walker:

We appreciate the opportunity to speak with your colleague Rebekah Moore yesterday in connection with the comment letter that was received on January 31, 2008 relating to Abbey’s Annual Report for 2006. As discussed, Abbey intends to respond to the comments by no later than February 15, 2008.

 

Please do not hesitate to contact us if you have any questions or if we can be of assistance at this time. You can reach either me, or my colleague David Dixter, at my number above.

Yours sincerely,

 

/s/ Pierre-Marie Boury

 

Pierre-Marie Boury

 

 

cc:

Ms. Rebekah Moore, Securities and Exchange Commission
  Mr. David Green, Abbey National plc
  Mr. Julian Curtis, Abbey National plc
  Mr. David Dixter, Cleary Gottlieb Steen & Hamilton LLP