SEC Comment Letter for HUNTINGTON BANCSHARES (HBAN) — Oct 31, 2012
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: Oct. 31, 2012 · CIK: 0000049196 · Accession: 0000000000-12-059671
AI Filing Summary & Sentiment
Reasoning
Letter
October 31, 2012 Via Email Donald R. Kimble Chief Financial 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, 2011 Filed February 17, 2012 File No. 001 -34073
Dear Mr. Kimble :
We have completed our review of the above listed filing and the related filings noted in our prior comment letters . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by t he Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securitie s Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Suzanne Hayes
Suzanne Hayes
Assistant Director
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October 31, 2012 Via Email Donald R. Kimble Chief Financial 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, 2011 Filed February 17, 2012 File No. 001 -34073 Dear Mr. Kimble : We have completed our review of the above listed filing and the related filings noted in our prior comment letters . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by t he Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securitie s Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Suzanne Hayes Suzanne Hayes Assistant Director