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SEC Comment Letter for FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564) (FULT) — Sep 25, 2008

FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564)
Date: Sept. 25, 2008 · CIK: 0000700564 · Accession: 0000000000-08-048380

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-10587

Date
September 25, 2008
Author
Amit Pande
Form
UPLOAD
Company
FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564)

Letter

September 25, 2008

Mail Stop 4561 Mr. R. Scott Smith, Jr. Chairman, Chief Executive Officer, and President 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, 2007 Filed February 29, 2008 Forms 10-Q for Fiscal Quarters Ended March 31, 2008 and June 30, 2008 File Number: 000-10587 Dear Mr. Smith: We have completed our reviews 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 , Amit Pande Assistant Chief Accountant

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September 25, 2008

Mail Stop 4561  Mr. R. Scott Smith, Jr.  Chairman, Chief Executive Officer, and President 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, 2007
 Filed February 29, 2008  Forms 10-Q for Fiscal Quarters Ended March 31, 2008
and June 30, 2008
 File Number: 000-10587
  Dear Mr. Smith:   We have completed our reviews 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 ,
Amit Pande Assistant Chief Accountant