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
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File numbers found in text: 001-34073
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CORRESP
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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