SEC Comment Letter for FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564) (FULT) — May 31, 2012
FULTON FINANCIAL CORP (FULT, FULTP) (CIK 0000700564)
Date: May 31, 2012 · CIK: 0000700564 · Accession: 0000000000-12-028230
AI Filing Summary & Sentiment
Reasoning
Letter
May 31, 2012 Via E -mail Charles Nugent Chief Financial Officer Fulton Financial Corporation One Penn Square P.O. Box 4887 Lancaster, PA 17604
Re: Fulton Financial Corporation Form 10 -K for the Fiscal Year ended December 31, 2011 Filed February 29, 2012 File No. 000 -10587
Dear Mr. Nugent :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Amit Pande
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May 31, 2012 Via E -mail Charles Nugent Chief Financial Officer Fulton Financial Corporation One Penn Square P.O. Box 4887 Lancaster, PA 17604 Re: Fulton Financial Corporation Form 10 -K for the Fiscal Year ended December 31, 2011 Filed February 29, 2012 File No. 000 -10587 Dear Mr. Nugent : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Amit Pande Amit Pande Accounting Branch Chief