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  One Penn Square, Lancaster, PA 17602      July 2, 2024      VIA EDGAR    U.S. Securities and Exchange Commission  Division of Corporation Finance  Office of Finance  100 F Street, N.E.  Washington, D.C. 20549    Re:   Fulton Financial Corporation           Form 10-K for Fiscal Year Ended December 31, 2023            File No. 001-39680     Ladies & Gentlemen:    We are in receipt of your letter from the staff (the “Staff”) of the Securities and Exchange Commission  (the “Commission”), dated June 28, 2024 (the “Comment Letter”), to Ms. Beth Ann L. Chivinski, Senior  Executive Vice President and Interim Chief Financial Officer of Fulton Financial Corporation (the  “Company”), with respect to the Company’s Form 10-K for the Fiscal Year Ended December 31, 2023, and  hereby submit the following responses to the comments contained in such Comment Letter. For the  convenience of the Staff’s review, we have set forth the comments contained in the Comment Letter in  bold italics followed by the Company’s responses.    Form 10-K for the Fiscal Year Ended December 31, 2023    Financial Condition - Loans, page 54    1. We note from your tabular disclosure that real estate - commercial mortgage loans represent your  largest loan concentration at December 31, 2023 and 2022, and also note from the tabular disclosure  on page 55 that real estate represents the largest industry concentration within your commercial  mortgage and commercial and industrial loan portfolios. We further note your disclosure on page 24  that these loans may pose increased credit risk and are secured by both owner-occupied and non- owner-occupied commercial real estate. Noting the detailed disclosure provided in Exhibit 99.2 to  your Form 8-K filed on April 16, 2024 which provides additional quantitative information about the  composition of your real estate commercial office and multi-family loans, please revise your future  periodic filings to further disaggregate the composition of your total real estate - commercial  mortgage loan portfolio at each period end to more clearly disclose material geographic and other  concentrations to the extent material to an investor’s understanding of credit risk in this loan  portfolio. Relevant other concentrations could include disaggregated disclosure by  borrower/collateral type (e.g., office, hotel, retail, etc.), owner-occupied and non-owner-occupied,  and an average and range of loan-to-value ratios.

One Penn Square, Lancaster, PA  Company Response: The Company acknowledges the Staff’s comment and confirms it will revise its  disclosures in future filings as requested, including further disaggregation of the composition of the  Company’s total real estate – commercial mortgage loan portfolio at the end of each reporting period to  more clearly disclose material geographic and other relevant concentrations to the extent material to an  investor’s understanding of credit risk in this loan portfolio.    Item 1A. Risk Factors, page 24    2. In addition, we note your disclosure on page 24 that negative developments in the commercial real  estate market could result in an increase in non-performing loans, the need for you to increase the  provision for loan losses and an increase in charge-offs, all of which could have a material adverse  effect on your business, financial condition and results of operations. You also disclose factors such  as the increased prevalence of remote and hybrid working arrangements as a result of COVID-19 and  its impact on demand for commercial office space along with recent increases in the level of interest  rates that may make it difficult for commercial real estate borrowers to refinance or repay maturing  loans. Please revise your future periodic filings to disclose if you have incorporated any specific risk  management policies, procedures or other actions to address the current commercial real estate  lending environment.    Company Response: The Company acknowledges the Staff’s comment and confirms it will revise its  disclosures in future filings as requested, including a discussion of the Company’s specific risk  management policies, procedures and other actions undertaken by management to address the current  commercial real estate lending environment.    The Company believes the foregoing provides a complete response to the Comment Letter. Please contact  me directly at (717) 291-2689 if you have any questions or require any additional information.      Very truly yours,    Fulton Financial Corporation    /s/ Beth Ann L. Chivinski    Beth Ann L. Chivinski  Senior Executive Vice President and Interim Chief Financial Officer