SEC Comment Letter for PARK NATIONAL (PRK) — Mar 19, 2018
PARK NATIONAL CORP /OH/
Date: March 19, 2018 · CIK: 0000805676 · Accession: 0000000000-18-008420
AI Filing Summary & Sentiment
File numbers found in text: 333-223559
Letter
Mail Stop 4720 March 19, 2018 David L. Trautman Chief Executive Officer and President Park National Corporation 50 North Third Street Newark, OH 43055
Re: Park National Corporation Registration Statement on Form S-4 Filed March 9, 2018 File No. 333-223559
Dear Mr. Trautman :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests fo r acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions .
Sincerely,
/s/ Era Anagnosti
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Mail Stop 4720 March 19, 2018 David L. Trautman Chief Executive Officer and President Park National Corporation 50 North Third Street Newark, OH 43055 Re: Park National Corporation Registration Statement on Form S-4 Filed March 9, 2018 File No. 333-223559 Dear Mr. Trautman : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests fo r acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions . Sincerely, /s/ Era Anagnosti Era Anagnosti Acting Assistant Director Office of Financial Services cc: James J. Barresi, Esq.