CORRESP Filing
HUNTINGTON BANCSHARES INC /MD/
Date: Dec. 2, 2025 · CIK: 0000049196 · Accession: 0001140361-25-043904
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File numbers found in text: 333-291486
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CORRESP 1 filename1.htm December 2, 2025 VIA EDGAR Tonya Aldave Division of Corporation Finance Office of Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Huntington Bancshares Incorporated Registration Statement on Form S-4 File No. 333-291486 Request for Effectiveness Dear Ms. Aldave: Reference is made to the Registration Statement on Form S-4 (File No. 333-291486) filed by Huntington Bancshares Incorporated (the “ Company ”) with the U.S. Securities and Exchange Commission (the “ SEC ”) on November 13, 2025, as amended on December 1, 2025 (the “ Registration Statement ”). The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on December 3, 2025, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended. Please contact Brandon C. Price at (212) 403-1367 or BCPrice@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Price when this request for acceleration of effectiveness of the Registration Statement has been granted. [ Signature Page Follows ] Very truly yours, HUNTINGTON BANCSHARES INCORPORATED By: /s/ Marcy C. Hingst Name: Marcy C. Hingst Title: General Counsel and Corporate Secretary cc: Brandon C. Price, Wachtell, Lipton, Rosen & Katz