SEC Comment Letter for PARK NATIONAL (PRK) — Jan 5, 2009

PARK NATIONAL CORP /OH/ (PRK) (CIK 0000805676)
Date: Jan. 5, 2009 · CIK: 0000805676 · Accession: 0000000000-09-000325

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 17, 2008

Author

David S. Lyon Senior Financial Analyst

Form

UPLOAD

Company

PARK NATIONAL CORP /OH/ (PRK) (CIK 0000805676)

Letter

Mail Stop 4561 November 17, 2008 John W. Kozak Chief Financial Officer Park National Corporation 50 North Third Street Post Office Box 3500 Newark, Ohio 43058-3500 Re: Park National Corp. Pre 14A Filed on October 29, 2008 File Number 1-13006

Dear Mr. Kozak: We have completed our review of your Preliminary Proxy Statement on Schedule 14A and have no further comments at this time.

Sincerely,
David S. Lyon Senior Financial Analyst

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Mail Stop 4561

                                                            November 17, 2008
 John W. Kozak Chief Financial Officer Park National Corporation 50 North Third Street Post Office Box 3500 Newark, Ohio  43058-3500
Re:  Park National Corp.
        Pre 14A         Filed on October 29, 2008         File Number 1-13006

 Dear Mr. Kozak:
 We have completed our review of your  Preliminary Proxy Statement on Schedule
14A and have no further comments at this time.

Sincerely,

David S. Lyon  Senior Financial Analyst

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