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

April 14, 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 acknowledge receipt of your comment letter dated April 10, 2008 in connection with Abbey’s Annual Report for 2006. This letter is to inform you that Abbey intends to respond to the comments by no later than May 9, 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. Brittany Ebbertt, Securities and Exchange Commission
  Mr. Nathan Bostock, Abbey National plc
  Mr. David Green, Abbey National plc
  Mr. Julian Curtis, Abbey National plc
  Mr. David Dixter, Cleary Gottlieb Steen & Hamilton LLP