SEC Company Response from HUNTINGTON BANCSHARES (HBAN) — May 10, 2012
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: May 10, 2012 · CIK: 0000049196 · Accession: 0001193125-12-225719
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File numbers found in text: 001-34073
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CORRESP 1 filename1.htm 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 10, 2012 VIA EDGAR Suzanne Hayes, Assistant Director 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, 2011, Filed February 17, 2012 Dear Ms. Hayes: I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with your letter, dated April 30, 2012, 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, 2011, filed with the SEC on February 17, 2012. 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 Laura Crotty on May 9, 2012, that we will respond to the comments in your letter on or before May 31, 2012. 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: Laura Crotty Rahim Ismail Stephanie Ciboroski