Unassociated Document

Writer's Direct Dial: +44 207 614 2376

E-Mail: slewis@cgsh.com

March 8, 2013

BY EDGAR

Ms. Suzanne Hayes

Assistant Director

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

United States

Re:

Comment Letter—Santander UK plc (“Santander UK”) Annual Report on

Form 20-F for the year ended December 31, 2011

Dear Ms. Hayes:

We appreciated the opportunity to speak with your colleague Staci Shannon today in connection with the comment letter that was received on February 12, 2013 relating to Santander UK’s Annual Report for the year ended December 31, 2011 and Santander UK’s request for an additional extension in responding to that letter. As discussed, Santander UK is currently in the process of finalizing its Annual Report on Form 20-F for the year ended December 31, 2012 and is dedicating significant resources to that process. Accordingly, Santander UK intends to respond to the comments on or before March 28, 2013.

Ms. Suzanne Hayes p. 2

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 me at my number above, or my colleagues Pierre-Marie Boury at +44 20 7614 2380 or Ken Blazejewski at +44 20 7614 2286.

Yours sincerely,

/s/ Sarah E. Lewis

Sarah E. Lewis

cc:

Mr. Eric Envall, Securities and Exchange Commission

Mr. Staci Shannon, Securities and Exchange Commission

Ms. Rebekah Lindsey, Securities and Exchange Commission

Mr. David Green, Santander UK plc

Mr. Julian Curtis, Santandar UK plc

Mr. Pierre-Marie Boury, Cleary Gottlieb Steen & Hamilton LLP

Mr. Kenneth S. Blazejewski, Cleary Gottlieb Steen & Hamilton LLP