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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

AI Filing Summary & Sentiment

File numbers found in text: 333-235757

Date
March 17, 2020
Author
/s/ Clyde A. Billings, Jr._______________
Form
CORRESP
Company
FIRST HORIZON CORP (FHN, FHN-PB, FHN-PC, FHN-PE, FHN-PF) (CIK 0000036966)

Letter

[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._______________

Show Raw Text
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)