SEC Comment Letter for HUNTINGTON BANCSHARES (HBAN) — Jan 14, 2016
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: Jan. 14, 2016 · CIK: 0000049196 · Accession: 0000000000-16-061412
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34073
Letter
Mail Stop 4 720 January 14 , 2016 Via E -mail Howell D. McCullough III Chief Executive Officer Huntington Bancshares Incorporated 41 South High Street Columbus, Ohio 43287
Re: Huntington Bancshares Incorporated Form 10-K for the fiscal year ended December 31, 2014 Filed February 13, 2015 File No. 001-34073
Dear Mr. McCullough :
We have completed our review of your filing . 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 respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin W. Vaughn
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Mail Stop 4 720 January 14 , 2016 Via E -mail Howell D. McCullough III Chief Executive Officer Huntington Bancshares Incorporated 41 South High Street Columbus, Ohio 43287 Re: Huntington Bancshares Incorporated Form 10-K for the fiscal year ended December 31, 2014 Filed February 13, 2015 File No. 001-34073 Dear Mr. McCullough : We have completed our review of your filing . 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 respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kevin W. Vaughn Kevin W. Vaughn Branch Chief Office of Financial Services