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SEC Comment Letter for PARK NATIONAL (PRK) — Nov 8, 2018

PARK NATIONAL CORP /OH/
Date: Nov. 8, 2018 · CIK: 0000805676 · Accession: 0000000000-18-034913

AI Filing Summary & Sentiment

File numbers found in text: 333-228145

Date
November 8, 2018
Author
Not clearly detected
Form
UPLOAD
Company
PARK NATIONAL CORP /OH/

Letter

November 8, 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 November 2, 2018 File No. 333-228145 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 for 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services

Show Raw Text
November 8, 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 November 2, 2018
File No. 333-228145
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 for 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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services