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SEC Company Response from HUNTINGTON BANCSHARES (HBAN) — Jul 18, 2012

HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: July 18, 2012 · CIK: 0000049196 · Accession: 0001193125-12-305897

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Document Type
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Summary

Reasoning

File numbers found in text: 001-34073

Date
July 18, 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 COLUMBUS DAYTON NAPLES WASHINGTON, DC

Dear Ms. Ciboroski:

I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with your letter, dated July 9, 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, its Form 10-Q for the quarterly period ended March 31, 2012, and its response, dated May 29, 2012, to your comments of April 30, 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 conversations with both Rahim Ismail and Laura Crotty on July 17, 2012, that we will respond to the comments in your letter on or before August 6, 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

Show Raw Text
CORRESP
1
filename1.htm

Correspondence

July 18, 2012

 Mary Beth M. Clary

 mbclary@porterwright.com

 Also admitted in: Ohio

VIA EDGAR

 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

 Stephanie J. Ciboroski

Senior Assistant Chief Accountant

 Division of
Corporation Finance

 Securities and Exchange Commission

 100 F Street, NE

 Washington, DC 20549

RE:

Huntington Bancshares Incorporated

File No. 001-34073

www.porterwright.com

Form 10-K for the fiscal year ended December 31, 2011,

            Filed February 17, 2012

Form 10-Q for the quarterly period ended March 31, 2012,

            Filed April 30, 2012

 CINCINNATI

CLEVELAND

COLUMBUS

DAYTON

NAPLES

WASHINGTON, DC

 Dear Ms. Ciboroski:

 I represent, and am responding on behalf of, Huntington Bancshares Incorporated in
connection with your letter, dated July 9, 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, its
Form 10-Q for the quarterly period ended March 31, 2012, and its response, dated May 29, 2012, to your comments of April 30, 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 conversations with both Rahim Ismail and Laura Crotty on July 17, 2012, that we will respond to the comments in your letter on or before August 6, 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

Suzanne Hayes