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Michael J. Willisch
|
Davis Polk & Wardwell LLP Paseo de la Castellana,
41 |
91 768 9610 tel 91 768 9710 fax michael.willisch@davispolk.com |
September 22, 2016
VIA EDGAR
| Re: |
Banco Bilbao Vizcaya Argentaria, S.A. Form 20-F for the Fiscal Year Ended December 31, 2015 Filed April 6, 2016 File No. 1-10110 |
Ms. Cecelia Blye
Chief, Office of Global Security Risk
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N. E.
Washington, D.C. 20549
Dear Ms. Blye:
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, 2015. BBVA is reviewing internally and with its external auditors and legal advisors the Staff’s comment letter dated September 8, 2016, and currently expects to respond in writing to the Staff’s comments by October 6, 2016.
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
| cc: | Gregorio Pedro Gíl Ortiz – BBVA |