SEC Comment Letter for FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534) (FRME) — Jul 16, 2007
FIRST MERCHANTS CORP (FRME, FRMEP) (CIK 0000712534)
Date: July 16, 2007 · CIK: 0000712534 · Accession: 0000000000-07-034384
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File numbers found in text: 000-17071
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Mail Stop 4561 July 16, 2007 Mark K. Hardwick Chief Financial Officer First Merchants Corporation 200 East Jackson Street Muncie, IN 47305 Re: First Merchants Corporation Form 10-K for Fiscal Year Ended December 31, 2006 Filed March 16, 2007 File No. 000-17071 Dear Mr. Hardwick: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Kevin W. Vaughn Branch Chief