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SEC Company Response from HUNTINGTON BANCSHARES (HBAN) — Jul 29, 2011

HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: July 29, 2011 · CIK: 0000049196 · Accession: 0000950123-11-070140

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-34073

Date
July 29, 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 Filed February 18, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011, Filed April 29, 2011 File No. 001-34073

Dear Ms. Hunsaker:

I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with your letter, dated July 18, 2011, 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, 2010, filed with the SEC on February 18, 2011, and Huntington’s Form 10-Q for the fiscal quarter ended March 31, 2011, filed with the SEC on April 29, 2011.

We note that your letter indicated that we should respond within 10 business days or indicate to the Staff when we will respond. This correspondence is to confirm my prior conversation with Rebekah Lindsey that we will respond to the Staff’s comments on or before August 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

Show Raw Text
CORRESP
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filename1.htm

Correspondence

[PORTER WRIGHT LETTERHEAD]

July 29, 2011

VIA EDGAR

Stephanie L. Hunsaker

Senior Assistant Chief Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

    RE:

    Form 10-K for the fiscal year ended December 31, 2010,

Filed February 18, 2011

Form 10-Q for the Fiscal Quarter Ended March 31, 2011,

Filed April 29, 2011

File No. 001-34073

Dear Ms. Hunsaker:

I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with your letter, dated
July 18, 2011, 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, 2010, filed with the SEC on February 18, 2011, and Huntington’s Form 10-Q for
the fiscal quarter ended March 31, 2011, filed with the SEC on April 29, 2011.

We note that your letter indicated that we should respond within 10 business days or indicate to the Staff when we will
respond. This correspondence is to confirm my prior conversation with Rebekah Lindsey that we will respond to the
Staff’s comments on or before August 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

MBC:sb

    cc:

    Rebekah Lindsey

Stephen D. Steinour

Donald R. Kimble