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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

Date
May 10, 2012
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 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

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CORRESP
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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