SEC Comment Letter for PARK NATIONAL (PRK) — Mar 30, 2012
PARK NATIONAL CORP /OH/
Date: March 30, 2012 · CIK: 0000805676 · Accession: 0000000000-12-016488
AI Filing Summary & Sentiment
File numbers found in text: 001-13006
Letter
March 30, 2012 Via E-mail John W. Kozak Chief Financial Officer Park National Corporation 50 North Third Street P.O. Box 3500 Newark, Ohio 43058 Re: Park National Corporation Form 10-K for the Year Ended December 31, 2010 Filed February 28, 2011 Form 10-Q for the Quarter Ended June 30, 2011 Filed August 15, 2011 File No. 001-13006
Dear Mr. Kozak: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Christian Windsor
Christian Windsor Special Counsel
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March 30, 2012 Via E-mail John W. Kozak Chief Financial Officer Park National Corporation 50 North Third Street P.O. Box 3500 Newark, Ohio 43058 Re: Park National Corporation Form 10-K for the Year Ended December 31, 2010 Filed February 28, 2011 Form 10-Q for the Quarter Ended June 30, 2011 Filed August 15, 2011 File No. 001-13006 Dear Mr. Kozak: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Christian Windsor Christian Windsor Special Counsel