SEC Comment Letter for HUNTINGTON BANCSHARES (HBAN) — Mar 11, 2011
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: March 11, 2011 · CIK: 0000049196 · Accession: 0000000000-11-015468
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34073
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE February 3, 2011 Mr. Stephen D. Steinour Chairman, President and Chief Executive Officer Huntington Bancshares Incorporated 41 S. High Street Columbus, Ohio 43287 Re: Huntington Bancshares Incorporated Form 10-K for the fiscal year ended December 31, 2009, filed February 18, 2010 Schedule 14A, filed February 26, 2010 Form 10-Q for the quarterly period ended March 31, 2010 Form 10-Q for the quarterly period ended June 30, 2010 Form 10-Q for the quarterly p eriod ended September 30, 2010 File No. 001-34073
Dear Mr. Steinour: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time on the specific issues raised. S i n c e r e l y ,
M i c h a e l C l a m p i t t L e g a l R e v i e w e r
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
February 3, 2011
Mr. Stephen D. Steinour Chairman, President and Chief Executive Officer Huntington Bancshares Incorporated 41 S. High Street Columbus, Ohio 43287
Re: Huntington Bancshares Incorporated
Form 10-K for the fiscal year ended December 31, 2009, filed February 18,
2010 Schedule 14A, filed February 26, 2010 Form 10-Q for the quarterly period ended March 31, 2010
Form 10-Q for the quarterly period ended June 30, 2010 Form 10-Q for the quarterly p eriod ended September 30, 2010
File No. 001-34073
Dear Mr. Steinour:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time on the specific issues raised. S i n c e r e l y ,
M i c h a e l C l a m p i t t L e g a l R e v i e w e r