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SEC Comment Letter for PARK NATIONAL (PRK) — May 11, 2009

PARK NATIONAL CORP /OH/ (PRK) (CIK 0000805676)
Date: May 11, 2009 · CIK: 0000805676 · Accession: 0000000000-09-025236

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-13006

Date
May 11, 2009
Author
Mark Webb Branch Chief
Form
UPLOAD
Company
PARK NATIONAL CORP /OH/ (PRK) (CIK 0000805676)

Letter

Mail Stop 4561 May 11, 2009 By U.S. Mail and Facsimile to: (740) 349-3765 and 349-3709 C. Daniel DeLawder Chief Executive Officer Park National Corporation 50 North Third Street P.O. Box 3500 Newark, Ohio 43058-3500

Re: Park National Corporation Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 25, 2009 and Correspondence filed April 2, 16 and 28, 2009 File No. 001-13006

Dear Mr. DeLawder:

We have completed our review of your Form 10-K, related filings and correspondence and have no further comments at this time.

Please contact Jessica Livingston at 202-551-3448 or me at 202 551-3698 with any other questions.

Sincerely,
Mark Webb Branch Chief

Show Raw Text
Mail Stop 4561      May 11, 2009
By U.S. Mail and Facsimile to: (740) 349-3765 and 349-3709

 C. Daniel DeLawder Chief Executive Officer Park National Corporation 50 North Third Street P.O. Box 3500 Newark,  Ohio  43058-3500

Re: Park National Corporation
 Form 10-K for the Fiscal Year Ended December 31, 2008
Filed February 25, 2009 and Correspondence filed April 2, 16 and 28, 2009
 File No. 001-13006

Dear Mr. DeLawder:

 We have completed our review of your Form 10-K, related filings and
correspondence and have no further comments at this time.

 Please contact Jessica Livingston at  202-551-3448 or me at 202 551-3698 with
any other questions.

Sincerely,

Mark Webb Branch Chief