<SEC-DOCUMENT>0001030469-20-000037.txt : 20210209
<SEC-HEADER>0001030469-20-000037.hdr.sgml : 20210209
<ACCEPTANCE-DATETIME>20201216171957
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001030469-20-000037
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20201216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OFG BANCORP
		CENTRAL INDEX KEY:			0001030469
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				660538893
		STATE OF INCORPORATION:			PR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		254 MU?OZ RIVERA AVENUE
		CITY:			SAN JUAN
		STATE:			PR
		ZIP:			00918
		BUSINESS PHONE:		7877716800

	MAIL ADDRESS:	
		STREET 1:		254 MU?OZ RIVERA AVENUE
		CITY:			SAN JUAN
		STATE:			PR
		ZIP:			00918

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ORIENTAL FINANCIAL GROUP INC
		DATE OF NAME CHANGE:	19970110
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<div id="a0" style="position:absolute;font-family:Calibri;font-size:14.667px;left:720.227px;top:47.9px;">&#160;</div><div id="a1" style="position:absolute;font-size:13.333px;left:408.133px;top:977.7px;">&#160;</div><div id="a2" style="position:absolute;left:720.227px;top:116.1px;">&#160;</div><div id="a3" style="position:absolute;left:96.033px;top:131px;">&#160;</div><div id="a4" style="position:absolute;left:96.033px;top:149.4px;">December 16, 2020 </div><div id="a6" style="position:absolute;left:96.033px;top:167.8px;">&#160;</div><div id="a7" style="position:absolute;left:96.033px;top:186.2px;">By EDGAR Correspondence </div><div id="a9" style="position:absolute;left:96.033px;top:204.7px;">&#160;</div><div id="a10" style="position:absolute;left:96.033px;top:223.1px;">Michelle Miller </div><div id="a12" style="position:absolute;left:96.033px;top:241.5px;">Sharon Blume </div><div id="a14" style="position:absolute;left:96.033px;top:259.9px;">Office of Finance </div><div id="a16" style="position:absolute;left:96.033px;top:278.3px;">Division of Corporation Finance </div><div id="a18" style="position:absolute;left:96.033px;top:296.7px;">Securities and Exchange Commission </div><div id="a20" style="position:absolute;left:96.033px;top:315.1px;">100 F Street, N.E. </div><div id="a22" style="position:absolute;left:96.033px;top:333.5px;">Washington,<div style="display:inline-block;width:5.56px">&#160;</div>D.C. 20549 </div><div id="a24" style="position:absolute;font-weight:bold;left:96.033px;top:351.9px;">&#160;</div><div id="a25" style="position:absolute;font-weight:bold;left:162.2px;top:370.3px;">Re: OFG Bancorp </div><div id="a27" style="position:absolute;font-weight:bold;left:192.067px;top:388.7px;">Form 10-K for the Fiscal Period ending December 31, 2019 </div><div id="a32" style="position:absolute;font-weight:bold;left:192.067px;top:407.1px;">Filed March 3, 2020 </div><div id="a34" style="position:absolute;font-weight:bold;left:192.067px;top:425.5px;">Form 10-Q for the Quarterly Period ending September 30, 2020 </div><div id="a38" style="position:absolute;font-weight:bold;left:192.067px;top:443.9px;">Filed November 6, 2020 </div><div id="a40" style="position:absolute;font-weight:bold;left:192.067px;top:462.3px;">Form 8-K </div><div id="a44" style="position:absolute;font-weight:bold;left:192.067px;top:480.7px;">Filed October 23, 2020 </div><div id="a46" style="position:absolute;font-weight:bold;left:192.067px;top:499.1px;">File No. 001-12647 </div><div id="a50" style="position:absolute;left:144.027px;top:517.5px;">&#160;</div><div id="a51" style="position:absolute;left:96.033px;top:535.9px;">Dear Ms. Miller and Ms. Blume: </div><div id="a53" style="position:absolute;left:96.033px;top:554.3px;">&#160;</div><div id="a54" style="position:absolute;left:96.033px;top:572.7px;">We<div style="display:inline-block;width:5.48px">&#160;</div>refer to the comment letter, dated December 7, 2020 (the &#8220;Comment Letter&#8221;), from the staff </div><div id="a56" style="position:absolute;left:96.033px;top:591.1px;">(the &#8220;Staff&#8221;) of the Office of Finance, Division of Corporation Finance of the Securities and </div><div id="a57" style="position:absolute;left:96.033px;top:609.5px;">Exchange Commission (the &#8220;Commission&#8221;) concerning the OFG Bancorp (the &#8220;Company&#8221;) </div><div id="a58" style="position:absolute;left:96.033px;top:628px;">filings referenced above (the &#8220;December 31</div><div id="a60" style="position:absolute;font-size:10.667px;left:376.4px;top:626.7px;">st</div><div id="a61" style="position:absolute;left:383.6px;top:628px;"><div style="display:inline-block;width:4px">&#160;</div>Form 10-K&#8221;, the &#8220;September 30</div><div id="a65" style="position:absolute;font-size:10.667px;left:593.533px;top:626.7px;">th</div><div id="a66" style="position:absolute;left:601.8px;top:628px;"><div style="display:inline-block;width:4px">&#160;</div>Form 10-Q&#8221; and </div><div id="a70" style="position:absolute;left:96.033px;top:646.4px;">the &#8220;October 23</div><div id="a71" style="position:absolute;font-size:10.667px;left:198.467px;top:645.1px;">rd</div><div id="a72" style="position:absolute;left:207.267px;top:646.4px;"><div style="display:inline-block;width:4px">&#160;</div>Form 8-K&#8221;). </div><div id="a77" style="position:absolute;left:96.033px;top:664.8px;">&#160;</div><div id="a78" style="position:absolute;left:96.033px;top:683.2px;">We<div style="display:inline-block;width:5.48px">&#160;</div>have set forth below the text of each of the Staff&#8217;s comments, as set forth in the Comment </div><div id="a79" style="position:absolute;left:96.033px;top:701.6px;">Letter, followed by the Company&#8217;s<div style="display:inline-block;width:5.67px">&#160;</div>response. </div><div id="a81" style="position:absolute;left:96.033px;top:720px;">&#160;</div><div id="a82" style="position:absolute;left:380.133px;top:738.4px;">* * * * * </div><div id="a85" style="position:absolute;font-weight:bold;left:96.033px;top:756.8px;">&#160;</div><div id="a86" style="position:absolute;font-weight:bold;left:96.033px;top:775.2px;">December 31</div><div id="a87" style="position:absolute;font-size:10.667px;font-weight:bold;left:185.4px;top:773.9px;">st</div><div id="a88" style="position:absolute;font-weight:bold;left:193.133px;top:775.2px;"><div style="display:inline-block;width:4px">&#160;</div>Form 10-K </div><div id="a93" style="position:absolute;font-weight:bold;left:96.033px;top:793.6px;">Business </div><div id="a95" style="position:absolute;font-weight:bold;left:96.033px;top:812px;">Loan Underwriting, page 1 </div><div id="a97" style="position:absolute;font-weight:bold;left:96.033px;top:830.4px;">&#160;</div><div id="a98" style="position:absolute;font-weight:bold;left:96.033px;top:848.8px;">Comment 1 </div><div id="a100" style="position:absolute;font-weight:bold;left:96.033px;top:867.2px;">&#160;</div><div id="a101" style="position:absolute;font-weight:bold;left:96.033px;top:885.6px;">You<div style="display:inline-block;width:5.59px">&#160;</div>disclose that commercial loans bear interest rates that float with the prime rate, Libor, </div><div id="a103" style="position:absolute;font-weight:bold;left:96.033px;top:904px;">or another established index. Please disclose in future filings, your Libor exposure and the </div><div id="a104" style="position:absolute;font-weight:bold;left:96.033px;top:922.4px;">potential impact to your financial statements from the expected discontinuation of Libor. </div><div id="a105" style="position:absolute;font-weight:bold;left:96.033px;top:940.8px;">Please also include a risk factor concerning your Libor exposure, as appropriate.<div style="display:inline-block;width:8.78px">&#160;</div></div></div>
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<div id="a108" style="position:absolute;font-family:Calibri;font-size:14.667px;left:720.227px;top:47.9px;">&#160;</div><div id="a109" style="position:absolute;font-size:13.333px;left:408.133px;top:977.7px;">&#160;</div><div id="a110" style="position:absolute;font-weight:bold;left:96.033px;top:96.4px;">Response 1 </div><div id="a112" style="position:absolute;left:96.033px;top:114.8px;">&#160;</div><div id="a113" style="position:absolute;left:96.033px;top:133.2px;">The Company will disclose in future filings our Libor exposure and potential impact in our </div><div id="a114" style="position:absolute;left:96.033px;top:151.6px;">financial statements from the expected discontinuation of Libor and a risk factor concerning our </div><div id="a115" style="position:absolute;left:96.033px;top:170px;">Libor exposure as follows: </div><div id="a117" style="position:absolute;left:96.033px;top:188.4px;">&#160;</div><div id="a118" style="position:absolute;left:96.033px;top:206.8px;">On July 27, 2017, the United Kingdom&#8217;s Financial Conduct Authority,<div style="display:inline-block;width:6.26px">&#160;</div>which regulates the </div><div id="a120" style="position:absolute;left:96.033px;top:225.2px;">London Interbank Offered Rate (&#8220;LIBOR&#8221;), publicly announced that it intends to stop </div><div id="a121" style="position:absolute;left:96.033px;top:243.6px;">persuading or compelling banks to submit LIBOR rates after 2021. It is expected that a transition </div><div id="a123" style="position:absolute;left:96.033px;top:262px;">away from the widespread use of LIBOR to alternative rates will occur over the course of the </div><div id="a124" style="position:absolute;left:96.033px;top:280.4px;">next several years.<div style="display:inline-block;width:4.09px">&#160;</div></div><div id="a126" style="position:absolute;left:96.033px;top:298.8px;">&#160;</div><div id="a127" style="position:absolute;left:96.033px;top:317.2px;">On April 3, 2018, the Federal Reserve began publishing three new reference rates, including the </div><div id="a128" style="position:absolute;left:96.033px;top:335.6px;">Secured Overnight Financing Rate (&#8220;SOFR&#8221;).<div style="display:inline-block;width:8.17px">&#160;</div>The Alternative Reference Rates Committee </div><div id="a131" style="position:absolute;left:96.033px;top:354px;">(ARRC) has recommended SOFR as the alternative to USD LIBOR and published fallback </div><div id="a132" style="position:absolute;left:96.033px;top:372.4px;">interest rate consultations for public comment as well as a Paced Transition Plan to SOFR use. </div><div id="a133" style="position:absolute;left:96.033px;top:390.8px;">The Financial Stability Board has taken an interest in LIBOR and possible replacement indices </div><div id="a135" style="position:absolute;left:96.033px;top:409.2px;">as a matter of risk management. The International Organization of Securities Commissions, or </div><div id="a136" style="position:absolute;left:96.033px;top:427.6px;">IOSCO, has been active in this area and is expected to call on market participants to have backup </div><div id="a137" style="position:absolute;left:96.033px;top:446px;">options if a reference rate, such as LIBOR, ceases publication. The International Swap Dealers </div><div id="a139" style="position:absolute;left:96.033px;top:464.4px;">Association has published guidance on interest rate benchmarks and alternatives in July and </div><div id="a140" style="position:absolute;left:96.033px;top:482.9px;">August 2018. </div><div id="a142" style="position:absolute;left:96.033px;top:501.3px;">&#160;</div><div id="a143" style="position:absolute;left:96.033px;top:519.7px;">On November 30th, 2020 the Board of Governors of the Federal Reserve System, the Office of </div><div id="a145" style="position:absolute;left:96.033px;top:538.1px;">the Comptroller of the Currency, and<div style="display:inline-block;width:5.11px">&#160;</div>the Federal Deposit Insurance Corporation (collectively, </div><div id="a146" style="position:absolute;left:96.033px;top:556.5px;">the agencies)<div style="display:inline-block;width:8.05px">&#160;</div>issued an Interagency Statement on LIBOR Transition to encourage banks to </div><div id="a147" style="position:absolute;left:96.033px;top:574.9px;">transition away from U.S. dollar (USD) LIBOR as soon as practicable. The Statement exposes </div><div id="a149" style="position:absolute;left:96.033px;top:593.3px;">that the LIBOR transition is a significant event that banks should closely manage and further </div><div id="a150" style="position:absolute;left:96.033px;top:611.7px;">explains that new financial contracts should either utilize a reference rate other than LIBOR or </div><div id="a151" style="position:absolute;left:96.033px;top:630.1px;">have robust fallback language that includes a clearly defined alternative reference rate after </div><div id="a153" style="position:absolute;left:96.033px;top:648.5px;">LIBOR&#8217;s discontinuation. Separately,<div style="display:inline-block;width:6.05px">&#160;</div>the agencies recently issued a statement that says a bank </div><div id="a154" style="position:absolute;left:96.033px;top:666.9px;">may use any reference rate for its loans that the bank determines to be appropriate for its funding </div><div id="a157" style="position:absolute;left:96.033px;top:685.3px;">model and customer needs.<div style="display:inline-block;width:4.03px">&#160;</div></div><div id="a159" style="position:absolute;left:96.033px;top:703.7px;">&#160;</div><div id="a160" style="position:absolute;left:96.033px;top:722.1px;">The key aspect of this Statement is that the administrator of LIBOR announced it will consult on </div><div id="a161" style="position:absolute;left:96.033px;top:740.5px;">its intention to cease the publication of the one week and two month USD LIBOR settings </div><div id="a162" style="position:absolute;left:96.033px;top:758.9px;">immediately following the LIBOR publication on December 31, 2021, and the remaining USD </div><div id="a164" style="position:absolute;left:96.033px;top:777.3px;">LIBOR settings immediately following the LIBOR publication on June 30, 2023. This extension </div><div id="a165" style="position:absolute;left:96.033px;top:795.7px;">allows most USD LIBOR contracts to mature before LIBOR experiences disruptions. Failure to </div><div id="a166" style="position:absolute;left:96.033px;top:814.1px;">prepare for disruptions to USD LIBOR, including operating with insufficiently robust fallback </div><div id="a169" style="position:absolute;left:96.033px;top:832.5px;">language, could undermine financial stability and banks&#8217; safety and soundness. The statement </div><div id="a170" style="position:absolute;left:96.033px;top:850.9px;">does go on to clearly specify that it should not be read as announcing that the LIBOR benchmark </div><div id="a172" style="position:absolute;left:96.033px;top:869.3px;">has ceased, or will cease, to be provided permanently or indefinitely or that it is not, or no longer </div><div id="a173" style="position:absolute;left:96.033px;top:887.7px;">will be, representative for the purposes of language adopted by the International Swaps and </div><div id="a174" style="position:absolute;left:96.033px;top:906.2px;">Derivatives Association (ISDA). Recently, ISDA launched the<div style="display:inline-block;width:5.42px">&#160;</div>IBOR Fallbacks Supplement and </div><div id="a177" style="position:absolute;left:96.033px;top:924.6px;">IBOR Fallbacks Protocol, marking a major step in reducing the systemic impact of a key </div></div>
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<div id="a178" style="position:absolute;font-family:Calibri;font-size:14.667px;left:720.227px;top:47.9px;">&#160;</div><div id="a179" style="position:absolute;font-size:13.333px;left:408.133px;top:977.7px;">&#160;</div><div id="a180" style="position:absolute;left:96.033px;top:96.4px;">interbank offered rate becoming unavailable while market participants continue to have exposure </div><div id="a181" style="position:absolute;left:96.033px;top:114.8px;">to that rate. The supplement will amend ISDA&#8217;s<div style="display:inline-block;width:6.43px">&#160;</div>standard definitions for interest rate derivatives </div><div id="a183" style="position:absolute;left:96.033px;top:133.2px;">to incorporate robust fallbacks for derivatives linked to certain IBORs, with the changes coming </div><div id="a184" style="position:absolute;left:96.033px;top:151.6px;">into effect on January 25, 2021. </div><div id="a186" style="position:absolute;left:96.033px;top:170px;">&#160;</div><div id="a187" style="position:absolute;left:96.033px;top:188.4px;">Oriental&#8217;s LIBOR exposure is mainly concentrated within the commercial<div style="display:inline-block;width:5.13px">&#160;</div>loan portfolio. </div><div id="a190" style="position:absolute;left:96.033px;top:206.8px;">The Company has identified its LIBOR-based contracts that will be impacted by the cessation of </div><div id="a193" style="position:absolute;left:96.033px;top:225.2px;">LIBOR and is incorporating fallback language in negotiated contracts and incorporating non-</div><div id="a195" style="position:absolute;left:96.033px;top:243.6px;">LIBOR reference rate and/or fallback language in new contracts to prepare for these changes. </div><div id="a197" style="position:absolute;left:96.033px;top:262px;">Furthermore, management has established a LIBOR transition team to lead the Company in the </div><div id="a198" style="position:absolute;left:96.033px;top:280.4px;">execution of its project plan.<div style="display:inline-block;width:4.13px">&#160;</div></div><div id="a200" style="position:absolute;left:96.033px;top:298.8px;">&#160;</div><div id="a201" style="position:absolute;left:96.033px;top:317.2px;">The replacement of LIBOR creates operational and market risks that will become clear as </div><div id="a204" style="position:absolute;left:96.033px;top:335.6px;">replacement choices are developed. We<div style="display:inline-block;width:5.51px">&#160;</div>will continue to assess all of our contracts and financial </div><div id="a205" style="position:absolute;left:96.033px;top:354px;">instruments that are directly or indirectly dependent on LIBOR to determine what impact the </div><div id="a206" style="position:absolute;left:96.033px;top:372.4px;">replacement of LIBOR will have on us. Uncertainty as to the nature of such potential changes or </div><div id="a208" style="position:absolute;left:96.033px;top:390.8px;">other reforms may adversely affect our financial condition and results of operations. </div><div id="a210" style="position:absolute;left:96.033px;top:409.2px;">&#160;</div><div id="a211" style="position:absolute;left:96.033px;top:427.6px;">In March 2020, the FASB issued guidance within<div style="display:inline-block;width:5.49px">&#160;</div>ASU 2020-04, Reference Rate Reform (Topic </div><div id="a214" style="position:absolute;left:96.033px;top:446px;">848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting, in response to </div><div id="a216" style="position:absolute;left:96.033px;top:464.4px;">the scheduled discontinuation of LIBOR on December 31, 2021. The amendments in this Update </div><div id="a217" style="position:absolute;left:96.033px;top:482.9px;">provide optional guidance designed to provide relief from the accounting analysis and impacts </div><div id="a218" style="position:absolute;left:96.033px;top:501.3px;">that may otherwise be required for modifications to agreements (e.g., loans, debt securities, </div><div id="a220" style="position:absolute;left:96.033px;top:519.7px;">derivatives, borrowings) necessitated by reference rate reform. As of December 31, 2020, we </div><div id="a221" style="position:absolute;left:96.033px;top:538.1px;">have not yet elected any optional expedients related to contract modifications or hedging </div><div id="a223" style="position:absolute;left:96.033px;top:556.5px;">relationships as outlined in this ASU. However, we will continue to evaluate if we will elect </div><div id="a224" style="position:absolute;left:96.033px;top:574.9px;">these optional expedients in the future. </div><div id="a226" style="position:absolute;left:96.033px;top:593.3px;">&#160;</div><div id="a227" style="position:absolute;left:96.033px;top:611.7px;">&#160;</div><div id="a228" style="position:absolute;font-weight:bold;left:96.033px;top:630.1px;">Financial Highlights </div><div id="a230" style="position:absolute;font-weight:bold;left:96.033px;top:648.5px;">Year<div style="display:inline-block;width:5.88px">&#160;</div>ended 2019, page 31 </div><div id="a232" style="position:absolute;left:96.033px;top:666.9px;">&#160;</div><div id="a233" style="position:absolute;font-weight:bold;left:96.033px;top:685.3px;">Comment 2 </div><div id="a235" style="position:absolute;left:96.033px;top:703.7px;">&#160;</div><div id="a236" style="position:absolute;font-weight:bold;left:96.033px;top:722.1px;">We note that you disclose non-GAAP adjusted net income excluding the impact of </div><div id="a240" style="position:absolute;font-weight:bold;left:96.033px;top:740.5px;">&quot;qualitative factors adjustment&quot; as a result of sustained favorable macroeconomic </div><div id="a241" style="position:absolute;font-weight:bold;left:96.033px;top:758.9px;">conditions in Puerto Rico. It appears that this adjustment represents a tailored accounting </div><div id="a242" style="position:absolute;font-weight:bold;left:96.033px;top:777.3px;">principal prohibited by Rule 100(b) of Regulation G, as discussed in Question 100.04 of the </div><div id="a244" style="position:absolute;font-weight:bold;left:96.033px;top:795.7px;">Non-GAAP Financial Measures Compliance and Disclosures Interpretations (CD&amp;Is). </div><div id="a247" style="position:absolute;font-weight:bold;left:96.033px;top:814.1px;">Please remove this adjustment from future filings. 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<div id="a261" style="position:absolute;font-family:Calibri;font-size:14.667px;left:720.227px;top:47.9px;">&#160;</div><div id="a262" style="position:absolute;font-size:13.333px;left:408.133px;top:977.7px;">&#160;</div><div id="a263" style="position:absolute;font-weight:bold;left:96.033px;top:96.4px;">September 30</div><div id="a264" style="position:absolute;font-size:10.667px;font-weight:bold;left:189.933px;top:95.1px;">th</div><div id="a265" style="position:absolute;font-weight:bold;left:199.267px;top:96.4px;"><div style="display:inline-block;width:4px">&#160;</div>Form 10-Q </div><div id="a270" style="position:absolute;font-weight:bold;left:96.033px;top:114.8px;">Note 5 - Loans, page 27 </div><div id="a275" style="position:absolute;left:96.033px;top:133.2px;">&#160;</div><div id="a276" style="position:absolute;font-weight:bold;left:96.033px;top:151.6px;">Comment 3 </div><div id="a278" style="position:absolute;font-weight:bold;left:96.033px;top:170px;">&#160;</div><div id="a279" style="position:absolute;font-weight:bold;left:96.033px;top:188.4px;">We note that you classify certain loans as US Loan Program. Please clarify<div style="display:inline-block;width:5.41px">&#160;</div>in future </div><div id="a281" style="position:absolute;font-weight:bold;left:96.033px;top:206.8px;">filings the basis for this classification, including customer and or loan characteristics as </div><div id="a283" style="position:absolute;font-weight:bold;left:96.033px;top:225.2px;">well as distinct credit quality features.<div style="display:inline-block;width:4.58px">&#160;</div></div><div id="a285" style="position:absolute;font-weight:bold;left:96.033px;top:254.3px;">Response 3 </div><div id="a287" style="position:absolute;left:96.033px;top:272.7px;">&#160;</div><div id="a288" style="position:absolute;left:96.033px;top:291.1px;">The Company will disclose in future filings the basis for this classification, including customer </div><div id="a290" style="position:absolute;left:96.033px;top:309.5px;">and or loan characteristics as well as distinct credit quality features as follows: </div><div id="a292" style="position:absolute;left:96.033px;top:327.9px;">&#160;</div><div id="a293" style="position:absolute;left:96.033px;top:346.3px;">Oriental&#8217;s lending activities in the continental United States &#8211; referred to as the U.S. Loan </div><div id="a297" style="position:absolute;left:96.033px;top:364.7px;">Program &#8211; are conducted through Oriental International Bank and OFG USA LLC. 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Refer to </div><div id="a345" style="position:absolute;font-weight:bold;left:96.033px;top:677.6px;">Rule 100(b) of Regulation G, as discussed in Question 100.4 of the Non-GAAP Financial </div><div id="a350" style="position:absolute;font-weight:bold;left:96.033px;top:696px;">Measures Compliance and Disclosures Interpretations (CD&amp;Is)</div><div id="a351" style="position:absolute;left:530.027px;top:696px;">. </div><div id="a353" style="position:absolute;left:96.033px;top:714.4px;">&#160;</div><div id="a354" style="position:absolute;font-weight:bold;left:96.033px;top:732.8px;">Response 4 </div><div id="a356" style="position:absolute;left:96.033px;top:751.2px;">&#160;</div><div id="a357" style="position:absolute;left:96.033px;top:769.6px;">The Company respectfully acknowledges the Staff&#8217;s comment and has determined to remove the </div><div id="a358" style="position:absolute;left:96.033px;top:788px;">impact of additional provision for credit losses due to Covid-19 in non-GAAP adjusted net </div><div id="a363" style="position:absolute;left:96.033px;top:806.4px;">income in future filings for reasons discussed in this paragraph. The Covid-19 pandemic was an </div><div id="a366" style="position:absolute;left:96.033px;top:824.8px;">unprecedented event. As a result, the Company changed during the first quarter of 2020 the </div><div id="a367" style="position:absolute;left:96.033px;top:843.2px;">macroeconomic scenario previously selected at implementation of the current expected credit </div><div id="a368" style="position:absolute;left:96.033px;top:861.6px;">loss (CECL) methodology at the beginning of the year to consider the worsening of the current </div><div id="a370" style="position:absolute;left:96.033px;top:880px;">economic environment. The Company also identified the need to make a qualitative adjustment </div><div id="a371" style="position:absolute;left:96.033px;top:898.4px;">to the loan portfolios with inherent risk in this economic environment for conditions not </div><div id="a372" style="position:absolute;left:96.033px;top:916.8px;">considered in the selected macroeconomic scenario. 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<div id="a375" style="position:absolute;font-family:Calibri;font-size:14.667px;left:720.227px;top:47.9px;">&#160;</div><div id="a376" style="position:absolute;font-size:13.333px;left:408.133px;top:977.7px;">&#160;</div><div id="a377" style="position:absolute;left:96.033px;top:96.4px;">evolves in subsequent quarters and we continue to make changes to our provisions we </div><div id="a378" style="position:absolute;left:96.033px;top:114.8px;">understand that continuing to include Non-GAAP adjustments for such changes may not </div><div id="a382" style="position:absolute;left:96.033px;top:133.2px;">continue to comply with Rule 100(b) of Regulation G, as discussed in Question 100.4 of the </div><div id="a383" style="position:absolute;left:96.033px;top:151.6px;">Non-GAAP Financial Measures Compliance and Disclosures Interpretations (CD&amp;Is).<div style="display:inline-block;width:4.29px">&#160;</div></div><div id="a387" style="position:absolute;left:96.033px;top:170px;">&#160;</div><div id="a388" style="position:absolute;font-weight:bold;left:96.033px;top:188.4px;">Comment 5 </div><div id="a390" style="position:absolute;left:96.033px;top:206.8px;">&#160;</div><div id="a391" style="position:absolute;font-weight:bold;left:96.033px;top:225.2px;">We note that you disclose non-GAAP adjusted net income including the impact of Covid- </div><div id="a397" style="position:absolute;font-weight:bold;left:96.033px;top:243.6px;">19 expenses. Please tell us, and enhance future filings to describe the nature of these </div><div id="a399" style="position:absolute;font-weight:bold;left:96.033px;top:262px;">expenses and how you were able to determine they are incremental to your normal </div><div id="a401" style="position:absolute;font-weight:bold;left:96.033px;top:280.4px;">operations and nonrecurring. Refer to Rule 100(b) of Regulation G, as discussed in </div><div id="a404" style="position:absolute;font-weight:bold;left:96.033px;top:298.8px;">Question 100.1 of the Non-GAAP Financial Measures Compliance and Disclosures </div><div id="a408" style="position:absolute;font-weight:bold;left:96.033px;top:317.2px;">Interpretations (CD&amp;Is). </div><div id="a410" style="position:absolute;left:96.033px;top:335.6px;">&#160;</div><div id="a411" style="position:absolute;font-weight:bold;left:96.033px;top:354px;">Response 5 </div><div id="a413" style="position:absolute;left:96.033px;top:372.4px;">&#160;</div><div id="a414" style="position:absolute;left:96.033px;top:390.8px;">Covid-19 expenses mainly represented expenses incurred within our premises, as acrylic shields, </div><div id="a418" style="position:absolute;left:96.033px;top:409.2px;">face shields and masks, and cleaning and disinfecting costs, in order to control pandemic spread </div><div id="a419" style="position:absolute;left:96.033px;top:427.6px;">and keep customers and employees safe, and also included employee Covid-19 testing. These </div><div id="a422" style="position:absolute;left:96.033px;top:446px;">expenses are expected to be incurred while the pandemic continues. The Company will evaluate </div><div id="a425" style="position:absolute;left:96.033px;top:464.4px;">in each subsequent filing based on the facts and circumstances if they continue to be incremental </div><div id="a426" style="position:absolute;left:96.033px;top:482.9px;">and nonrecurring. </div><div id="a428" style="position:absolute;left:96.033px;top:501.3px;">&#160;</div><div id="a429" style="position:absolute;left:380.133px;top:519.7px;">* * * * * </div><div id="a431" style="position:absolute;left:408.133px;top:538.1px;">&#160;</div><div id="a432" style="position:absolute;left:96.033px;top:556.5px;">The Company acknowledges that it is responsible for the accuracy and adequacy of the </div><div id="a434" style="position:absolute;left:96.033px;top:574.9px;">disclosure in the reports and other filings it makes with the Commission. </div><div id="a436" style="position:absolute;left:96.033px;top:593.3px;">&#160;</div><div id="a437" style="position:absolute;left:96.033px;top:611.7px;">We<div style="display:inline-block;width:5.48px">&#160;</div>are hopeful that we have adequately addressed the Staff&#8217;s comments. If you have any </div><div id="a438" style="position:absolute;left:96.033px;top:630.1px;">questions or comments regarding the foregoing, please do not hesitate to contact me at<div style="display:inline-block;width:4.15px">&#160;</div></div><div id="a440" style="position:absolute;left:96.033px;top:648.5px;">787-771-2951. </div><div id="a446" style="position:absolute;left:96.033px;top:666.9px;">&#160;</div><div id="a447" style="position:absolute;left:96.033px;top:685.3px;">&#160;</div><div id="a448" style="position:absolute;left:96.033px;top:703.7px;">&#160;</div><div id="a449" style="position:absolute;left:96.033px;top:722.1px;">Very<div style="display:inline-block;width:5.79px">&#160;</div>truly yours, </div><div id="a451" style="position:absolute;left:96.033px;top:740.5px;">&#160;</div><div id="a452" style="position:absolute;left:96.033px;top:758.9px;">&#160;</div><div id="a453" style="position:absolute;left:96.033px;top:777.3px;">&#160;</div><div id="a454" style="position:absolute;left:96.033px;top:795.7px;">/s/ Maritza Arizmendi D&#237;az </div><div id="a456" style="position:absolute;left:96.033px;top:814.1px;">Maritza Arizmendi D&#237;az<div style="display:inline-block;width:3.92px">&#160;</div></div><div id="a458" style="position:absolute;left:96.033px;top:832.5px;">Executive Vice President and<div style="display:inline-block;width:5.01px">&#160;</div></div><div id="a460" style="position:absolute;left:96.033px;top:850.9px;">Chief Financial Officer </div><div id="a462" style="position:absolute;left:96.033px;top:869.3px;">&#160;</div><div id="a463" style="position:absolute;left:96.033px;top:887.7px;">&#160;</div><div id="a464" style="position:absolute;left:96.033px;top:906.2px;">Cc Jos&#233; Rafael Fern&#225;ndez<div style="display:inline-block;width:3.92px">&#160;</div></div><div id="a466" style="position:absolute;left:96.033px;top:924.6px;">President, CEO, Vice<div style="display:inline-block;width:5.34px">&#160;</div>Chairman of the Board</div><div id="a467" style="position:absolute;font-family:Calibri;font-size:14.667px;left:384.933px;top:925.2px;">&#160;</div></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
