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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File numbers found in text: 001-34073
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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