SEC Comment Letter for HUNTINGTON BANCSHARES (HBAN) — Jan 13, 2012
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: Jan. 13, 2012 · CIK: 0000049196 · Accession: 0000000000-12-002196
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34073
Letter
January 13, 2012 Via E-mail Mr. Stephen D. Steinour Chief Executive Officer Huntington Bancshares Incorporated 41 South High Street Columbus, Ohio 43287 Re: Huntington Bancshares Incorporated Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 18, 2011 File No. 001-34073
Dear Mr. Steinour: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Stephanie L. Hunsaker Stephanie L. Hunsaker Senior Assistant Chief Accountant
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January 13, 2012 Via E-mail Mr. Stephen D. Steinour Chief Executive Officer Huntington Bancshares Incorporated 41 South High Street Columbus, Ohio 43287 Re: Huntington Bancshares Incorporated Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 18, 2011 File No. 001-34073 Dear Mr. Steinour: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephanie L. Hunsaker Stephanie L. Hunsaker Senior Assistant Chief Accountant