SEC Comment Letter for HUNTINGTON BANCSHARES (HBAN) — Mar 21, 2022
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: March 21, 2022 · CIK: 0000049196 · Accession: 0000000000-22-003077
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-263547
Letter
United States securities and exchange commission logo March 21, 2022 Jana Litsey General Counsel Huntington Bancshares Incorporated 41 South High Street Columbus, Ohio 43287 Re:Huntington Bancshares Incorporated Registration Statement on Form S-4 Filed on March 14, 2022 File No. 333-263547 Dear Ms. Litsey: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christopher Wall at 202-551-4162 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
March 21, 2022
Jana Litsey
General Counsel
Huntington Bancshares Incorporated
41 South High Street
Columbus, Ohio 43287
Re:Huntington Bancshares Incorporated
Registration Statement on Form S-4
Filed on March 14, 2022
File No. 333-263547
Dear Ms. Litsey:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Christopher Wall at 202-551-4162 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance