SEC Comment Letter for FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564) (FULT) — Feb 15, 2008

FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564)
Date: Feb. 15, 2008 · CIK: 0000700564 · Accession: 0000000000-08-008598

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

February 15, 2008

Author

Christian Windsor

Form

UPLOAD

Company

FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564)

Letter

February 15, 2008 Mail Stop 4563 By U.S. Mail and facsimile to (717) 295-9194

R. Scott Smith, Jr. Chief Executive Officer Fulton Financial Corp. One Penn Square P. O. Box 4887 Lancaster, PA 17604 Re: Fulton Financial Corp Definitive 14A Filed April 2, 2007 File No. 00-10587 Dear Mr. Smith: We have completed our review of your executive compensation and related disclosure, and we have no further comments at this time. Please note that the company is responsib le for the adequacy and accuracy of the disclosure in its filing. We are not approving any proposed disclosure you may have included in your response lette r or any disclosure you include in your future filings in response to our comments.

If you have any further questions regardi ng our review of your filing, please call me at (202) 551-3419. S i n c e r e l y , C h r i s t i a n W i n d s o r S p e c i a l C o u n s e l

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February 15, 2008
 Mail Stop 4563
By U.S. Mail and facsimile to (717) 295-9194

R. Scott Smith, Jr. Chief Executive Officer Fulton Financial Corp. One Penn Square P. O. Box 4887 Lancaster, PA 17604
Re:  Fulton Financial Corp  Definitive 14A   Filed April 2, 2007
File No. 00-10587
  Dear Mr. Smith:   We have completed our review of your executive compensation and related
disclosure, and we have no further comments at this time.
  Please note that the company is responsib le for the adequacy and accuracy of the
disclosure in its filing.  We  are not approving any proposed  disclosure you may have
included in your response lette r or any disclosure you include in your future filings in
response to our comments.

If you have any further questions regardi ng our review of your filing, please call
me at (202) 551-3419.           S i n c e r e l y ,            C h r i s t i a n  W i n d s o r          S p e c i a l  C o u n s e l

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