SEC Company Response from HUNTINGTON BANCSHARES (HBAN) — Jan 8, 2014
HUNTINGTON BANCSHARES INC /MD/ (HBAN, HBANL, HBANM, HBANP, HBANZ) (CIK 0000049196)
Date: Jan. 8, 2014 · CIK: 0000049196 · Accession: 0001193125-14-005320
AI Filing Summary & Sentiment
File numbers found in text: 333-192600
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CORRESP 1 filename1.htm Acceleration Request Huntington Bancshares Incorporated 41 South High Street Columbus, OH 43287 (614) 480-4647 January 8, 2014 VIA EDGAR Ms. Suzanne Hayes United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Huntington Bancshares Incorporated Registration Statement on Form S-4; File No. 333-192600 Request for Acceleration Dear Ms. Hayes: In accordance with Rule 461 under the Securities Act of 1933, as amended, Huntington Bancshares Incorporated (the “Company”) hereby requests that its Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the “Commission”) on November 27, 2013 (File No. 333-192600), as amended on December 20, 2013 and January 8, 2014 (the “Registration Statement”), be made effective at the close of business on January 9, 2014, or as soon as possible thereafter. In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. United States Securities and Exchange Commission Page 2 Please contact Nicholas G. Demmo of Wachtell, Lipton, Rosen & Katz at (212) 403-1381 with any questions you may have concerning this request. In addition, please notify Mr. Demmo when this request for acceleration has been granted. HUNTINGTON BANCSHARES INCORPORATED By: /s/ Richard A. Cheap Name: Richard A. Cheap Title: General Counsel and Secretary, Huntington Bancshares Incorporated cc: Nicholas G. Demmo, Wachtell, Lipton, Rosen & Katz