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SEC Company Response from HUNTINGTON BANCSHARES (HBAN) — May 14, 2010

HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: May 14, 2010 · CIK: 0000049196 · Accession: 0000950123-10-049571

AI Filing Summary & Sentiment

Sentiment
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Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-34073

Date
May 14, 2010
Author
/s/ Mary Beth M. Clary
Form
CORRESP
Company
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)

Letter

VIA EDGAR Division of Corporation Finance Securities and Exchange Commission File No. 001-34073 Form 10-K for the fiscal year ended December 31, 2009, Filed February 18, 2010 Schedule 14A, filed February 26, 2010

Dear Mr. Clampitt

I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with your letter, dated April 12, 2010, regarding the comments of the Staff of the Securities and Exchange Commission to Huntington’s Form 10-K for the fiscal year ended December 31, 2009, filed with the SEC on February 18, 2010, and Schedule 14A relating to its 2010 Annual Meeting of Shareholders, filed with the SEC on February 26, 2010.

We previously indicated to you that we would be in a position to respond to your comment letter by May 14, 2010. This correspondence is to confirm my prior conversation with Jonathan Gottlieb on May 13, 2010, that we will respond to the comments in your letter one week later, on or before May 21, 2010.

If you have any questions or need additional information, please feel free to contact me at (239) 593-2959.

Sincerely,
/s/ Mary Beth M. Clary

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CORRESP
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corresp

Mary Beth M. Clary

mbclary@porterwright.com

Also admitted in: Ohio

Porter Wright

Morris & Arthur LLP

9132 Strada Place

Third Floor

Naples, Florida 34108-2683

Direct: 239-593-2959

Fax: 239-593-2990

Toll free: 800-876-7962

www.porterwright.com

CINCINNATI

CLEVELAND

COLUMBUS

DAYTON

NAPLES

WASHINGTON, DC

May 14, 2010

VIA EDGAR

Michael Clampitt, Senior Attorney

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

    RE:

    Huntington Bancshares Incorporated

File No. 001-34073

Form 10-K for the fiscal year ended December 31, 2009,

           Filed February 18, 2010

Schedule 14A, filed February 26, 2010

Dear Mr. Clampitt

I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with
your letter, dated April 12, 2010, regarding the comments of the Staff of the Securities and
Exchange Commission to Huntington’s Form 10-K for the fiscal year ended December 31, 2009, filed
with the SEC on February 18, 2010, and Schedule 14A relating to its 2010 Annual Meeting of
Shareholders, filed with the SEC on February 26, 2010.

We previously indicated to you that we would be in a position to respond to your comment letter by
May 14, 2010. This correspondence is to confirm my prior conversation with Jonathan Gottlieb on May
13, 2010, that we will respond to the comments in your letter one week later, on or before May 21,
2010.

If you have any questions or need additional information, please feel free to contact me at (239)
593-2959.

Sincerely,

/s/ Mary Beth M. Clary

Mary Beth M. Clary

    Cc:

    Jonathan E. Gottlieb

William J. Schroeder

David S. Irving