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SEC Comment Letter for FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564) (FULT) — Oct 5, 2006

FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564)
Date: Oct. 5, 2006 · CIK: 0000700564 · Accession: 0000000000-06-048216

Regulatory Compliance Financial Reporting Internal Controls

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Confidence
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Reasoning

File numbers found in text: 000-10587

Date
October 5, 2006
Author
John P. Nolan
Form
UPLOAD
Company
FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564)

Letter

October 5, 2006 Mail Stop 4561 Mr. R. Scott Smith Chairman, President and Chief Executive Officer Fulton Financial Corporation One Penn Square P.O. Box 4887 Lancaster, Pennsylvania 17604

Re: Fulton Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2005 Filed March 16, 2006 Forms 10-Q for Fiscal Quarters Ended March 31, 2006 and June 30, 2006 File Number: 000-10587

Dear Mr. Smith:

We have completed our limited review of your Form 10-K and related filings and have no further comments at this time.

S i n c e r e l y ,

John P. Nolan Accounting Branch Chief

Show Raw Text
October 5, 2006

Mail Stop 4561

Mr. R. Scott Smith
Chairman, President and Chief Executive Officer
Fulton Financial Corporation
One Penn Square
P.O. Box 4887
Lancaster, Pennsylvania 17604

Re: Fulton Financial Corporation
 Form 10-K for Fiscal Year Ended December 31, 2005
 Filed March 16, 2006
  Forms 10-Q for Fiscal Quarters Ended
March 31, 2006 and June 30, 2006
 File Number: 000-10587

Dear Mr. Smith:

 We have completed our limited review of  your Form 10-K and related filings and
have no further comments at this time.

        S i n c e r e l y ,

John P. Nolan
Accounting Branch Chief