April 20, 2026

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549-3628

Ladies and Gentlemen:

With respect to the above-referenced registration statement (the “Registration Statement”) of Banco Santander, S.A. (the “Registrant”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement so that it is declared effective at 4:00 p.m. (EST) on April 22, 2026 or as soon as practicable thereafter.

Please contact Michael J. Willisch of Davis Polk & Wardwell LLP, counsel to the Registrant, at +(34) 91 768 9610, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

[Signature page to follow]

	Very truly yours,
	BANCO SANTANDER, S.A.
	By:	/s/ José Luis de Mora Gil-Gallardo
		Name:	José Luis de Mora Gil-Gallardo
		Title:	Authorized Representative
	By:	/s/ Javier Illescas
		Name:	Javier Illescas
		Title:	Authorized Representative

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