Writer's Direct Dial: (212) 225-2376
E-Mail: hgrannis@cgsh.com
February 22, 2013
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BY EDGAR
Ms. Stephanie J. Ciboroski
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
United States
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Re:
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HSBC USA Inc. (“HUSI”)
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Form 10-K for Fiscal Year Ended December 31, 2011
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Form 10-Q for Fiscal Quarter Ended September 30, 2012
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File No. 001-07436
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Dear Ms. Ciboroski:
I understand from my colleague David Gottlieb that he had the opportunity to speak today with your colleague Rebekah Lindsey in connection with the comment letter that was received on December 31, 2012 relating to HUSI’s Annual Report on Form 10-K for the year ended December 31, 2011 and Quarterly Report on Form 10-Q for the quarter ended September 30, 2012. As discussed, HUSI intends to respond to the comments by no later than March 15, 2013.
Ms. Stephanie J. Ciboroski, p. 2
Please do not hesitate to contact me if you have any questions or if I can be of assistance at this time. You can reach me at (212) 225-2376.
Yours sincerely,
/s/ Helena K. Grannis
Helena K. Grannis
cc: Ms. Rebekah Lindsey, Securities and Exchange Commission
Mr. Michael J. Forde, HSBC USA Inc.