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SEC Company Response from HUNTINGTON BANCSHARES (HBAN) — Jan 4, 2011

HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: Jan. 4, 2011 · CIK: 0000049196 · Accession: 0000950123-11-000319

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-34073

Date
January 4, 2011
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 Form 10-Q for the quarterly period ended March 31, 2010 Form 10-Q for the quarterly period ended June 30, 2010 Form 10-Q for the quarterly period ended September 30, 2010 File No. 001-34073

Dear Mr. Clampitt:

I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with your letter, dated December 20, 2010, regarding the comments of the Staff of the Securities and Exchange Commission to Huntington’s response, dated May 20, 2010, to the Staff’s initial comments on Huntington’s reports and Schedule 14A referenced above.

This correspondence is to confirm my prior message to Jonathan Gottlieb that we will respond to the Staff’s additional comments no later than January 31, 2011.

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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Correspondence

[PORTER WRIGHT LETTERHEAD]

January 4, 2011

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

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

        Filed February 18, 2010

Schedule 14A, filed February 26, 2010

Form 10-Q for the quarterly period ended March 31, 2010

Form 10-Q for the quarterly period ended June 30, 2010

Form 10-Q for the quarterly period ended September 30, 2010

File No. 001-34073

Dear Mr. Clampitt:

I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with your letter, dated
December 20, 2010, regarding the comments of the Staff of the Securities and Exchange Commission to Huntington’s
response, dated May 20, 2010, to the Staff’s initial comments on Huntington’s reports and Schedule 14A referenced
above.

This correspondence is to confirm my prior message to Jonathan Gottlieb that we will respond to the Staff’s additional
comments no later than January 31, 2011.

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