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SEC Comment Letter for HUNTINGTON BANCSHARES (HBAN) — Oct 7, 2005

HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: Oct. 7, 2005 · CIK: 0000049196 · Accession: 0000000000-05-051751

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
October 7, 2005
Author
Donald A. Walker
Form
UPLOAD
Company
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)

Letter

October 7, 2005 Mail Stop 4561 Mr. Thomas E. Hoaglin Chairman, President, Chief Executive Officer, and Director Huntington Bancshares Incorporated 21 S. High Street Columbus, Ohio 43287

Re: Huntington Bancshares Incorporated Form 10-K for Fiscal Year Ended December 31, 2004 Form 10-Q for Fiscal Quarter Ended March 31, 2005 Form 10-Q for Fiscal Quarter Ended June 30, 2005 File No. 0-2525

Dear Mr. Hoaglin:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Donald A. Walker
Senior Assistant Chief Accountant

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

							October 7, 2005

Mail Stop 4561

Mr. Thomas E. Hoaglin
Chairman, President, Chief Executive Officer, and Director
Huntington Bancshares Incorporated
21 S. High Street
Columbus, Ohio 43287

Re:	Huntington Bancshares Incorporated
      Form 10-K for Fiscal Year Ended December 31, 2004
      Form 10-Q for Fiscal Quarter Ended March 31, 2005
      Form 10-Q for Fiscal Quarter Ended June 30, 2005
      File No. 0-2525

Dear Mr. Hoaglin:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

							Sincerely,

							Donald A. Walker
Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>