SEC Comment Letter for HUNTINGTON BANCSHARES (HBAN) — Dec 21, 2017
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: Dec. 21, 2017 · CIK: 0000049196 · Accession: 0000000000-17-044741
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34073
Letter
Mail Stop 4720 December 2 1, 2017 Howell D. McCullough III Chief Financial 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, 2016 Filed February 22, 2017 File No. 001-34073
Dear Mr. McCullough III :
We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Gus Rodriguez
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Mail Stop 4720 December 2 1, 2017 Howell D. McCullough III Chief Financial 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, 2016 Filed February 22, 2017 File No. 001-34073 Dear Mr. McCullough III : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief Office of Financial Services