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SEC Company Response from FULTON FINANCIAL (FULT) — Dec 22, 2025

FULTON FINANCIAL CORP
Date: Dec. 22, 2025 · CIK: 0000700564 · Accession: 0001193125-25-328894

Offering / Registration Process

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File numbers found in text: 333-292122

Date
December 22, 2025
Author
/s/ Natasha R. Luddington
Form
CORRESP
Company
FULTON FINANCIAL CORP

Letter

Re: Fulton Financial Corporation

Fulton Financial Corporation One Penn Square P.O. Box 4887 Lancaster, Pennsylvania 17604 December 22, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, DC, 20549 Attn: Robert Arzonetti

Acceleration Request

Registration Statement on Form S-4/A

File No. 333-292122 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, and in connection with the above-referenced Registration Statement (the “ Registration Statement ”), Fulton Financial Corporation, a Pennsylvania corporation (the “ Company ”), hereby respectfully requests that the U.S. Securities and Exchange Commission (the “ Commission ”) declare the Registration Statement effective on December 23, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable. The Company hereby authorizes Shawn M. Turner of Holland & Knight LLP, attorney for the Company, to orally modify or withdraw this request for acceleration. Please provide a copy of the Commission’s order declaring the Registration Statement effective to Shawn M. Turner, Holland & Knight LLP, 800 17th Street N.W., Suite 1100, Washington, DC 20006. If you have any questions regarding this request, please telephone Shawn M. Turner at (303) 974-6645 or, in his absence, Mary Ellen Stanley at (214) 964-9446 at the law firm of Holland & Knight LLP.

Very truly yours,
/s/ Natasha R. Luddington

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CORRESP
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 filename1.htm

 CORRESP

 Fulton Financial Corporation
 One Penn Square P.O. Box 4887
 Lancaster, Pennsylvania 17604
 December 22, 2025 VIA EDGAR
 U.S. Securities and Exchange Commission Division
of Corporate Finance 100 F Street, NE Washington, DC, 20549
 Attn: Robert Arzonetti

 Re:
 Fulton Financial Corporation

  
 Acceleration Request

  
 Registration Statement on Form S-4/A

  
 File No. 333-292122
 Ladies and Gentlemen: Pursuant to Rule 461 of
the General Rules and Regulations under the Securities Act of 1933, as amended, and in connection with the above-referenced Registration Statement (the “ Registration Statement ”), Fulton Financial Corporation, a Pennsylvania
corporation (the “ Company ”), hereby respectfully requests that the U.S. Securities and Exchange Commission (the “ Commission ”) declare the Registration Statement effective on December 23, 2025, at 4:00 p.m.,
Eastern Time, or as soon thereafter as practicable. The Company hereby authorizes Shawn M. Turner of Holland & Knight LLP,
attorney for the Company, to orally modify or withdraw this request for acceleration. Please provide a copy of the Commission’s
order declaring the Registration Statement effective to Shawn M. Turner, Holland & Knight LLP, 800 17th Street N.W., Suite 1100, Washington, DC 20006.
 If you have any questions regarding this request, please telephone Shawn M. Turner at (303) 974-6645
or, in his absence, Mary Ellen Stanley at (214) 964-9446 at the law firm of Holland & Knight LLP.

 Very truly yours,

 /s/ Natasha R. Luddington

 Natasha R. Luddington

 Senior Executive Vice President, Chief Legal Officer and Corporate Secretary

 cc:
 Natasha R. Luddington
 (Fulton Financial Corporation)
 Shawn M. Turner
 (Holland & Knight LLP)
 Mary Ellen Stanley
 (Holland & Knight LLP)
 1