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New York
Menlo Park
Washington DC
São Paulo
London
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Paris
Madrid
Tokyo
Beijing
Hong Kong
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Michael J. Willisch
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Davis Polk & Wardwell LLP
Paseo de la Castellana, 41
28046 Madrid
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91 768 9610 tel
91 768 9710 fax
michael.willisch@davispolk.com
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October 14, 2014
VIA EDGAR
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Re:
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Banco Bilbao Vizcaya Argentaria, S.A.
Form 20-F for the Fiscal Year Ended December 31, 2013
Filed April 30, 2014
File No. 1-10110
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Ms. Suzanne Hayes
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N. E.
Washington, D.C. 20549
Dear Ms. Hayes:
I am writing on Banco Bilbao Vizcaya Argentaria, S.A. (BBVA)’s behalf in connection with the Staff’s review of BBVA’s Form 20-F for the year ended December 31, 2013. BBVA is reviewing internally and with its external auditors and legal advisors the Staff’s comment letter dated September 30, 2014 and currently expects to respond in writing to the Staff’s comments by October 31, 2014. I understand from my conversation with Alexandra M. Ledbetter that the timing of such response is acceptable to the Staff.
Please do not hesitate to contact me (Tel. no. 011-34-91-768-9610) should you have any questions regarding the foregoing.
Very truly yours,
/s/ Michael J. Willisch
Michael J. Willisch
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cc:
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Ricardo Gómez Barredo - BBVA
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