SEC Company Response from FIRST HORIZON CORP (FHN, FHN-PB, FHN-PC, FHN-PE, FHN-PF) (CIK 0000036966) (FHN) — Mar 17, 2020
FIRST HORIZON CORP (FHN, FHN-PB, FHN-PC, FHN-PE, FHN-PF) (CIK 0000036966)
Date: March 17, 2020 · CIK: 0000036966 · Accession: 0000930413-20-000798
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File numbers found in text: 333-235757
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CORRESP
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filename1.htm
[FHN Letterhead]
March 17, 2020
VIA EDGAR
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sonia Bednarowski
Re:
First Horizon National Corporation
Registration Statement on Form S-4
File No. 333-235757
Pursuant to Rule 461
of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as
amended, First Horizon National Corporation hereby requests that the effective date of the above-captioned Registration Statement
on Form S-4, as amended, be accelerated to 4:00 p.m., Eastern Time, on March 19, 2020, or as soon as practicable thereafter.
Please contact H. Rodgin
Cohen of Sullivan & Cromwell LLP via telephone at (212) 558-4000 or via e-mail at cohenhr@sullcrom.com with any questions you
may have. In addition, please notify Mr. Cohen when this request for acceleration has been granted.
Sincerely,
/s/ Clyde A. Billings, Jr._______________
Name:
Clyde A. Billings, Jr.
Title:
Senior Vice President, Assistant General Counsel and Corporate Secretary
cc:
H. Rodgin Cohen
Mitchell S. Eitel
(Sullivan & Cromwell LLP)