SEC Comment Letter for HUNTINGTON PREFERRED CAPITAL INC (CIK 0001140657) — Dec 15, 2005
HUNTINGTON PREFERRED CAPITAL INC (CIK 0001140657)
Date: Dec. 15, 2005 · CIK: 0001140657 · Accession: 0000000000-05-062484
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 4561
December 14, 2005
Mr. Thomas P. Reed
Vice President and Director
Huntington Preferred Capital, Inc.
41 S. High Street
Columbus, OH 43287
Re: Huntington Preferred Capital, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Filed March 25, 2005
File No. 0-33243
Dear Mr. Reed:
We have completed our review of your Form 10-K as well as your
first
amendment to that filing and have no further comments at this
time.
Sincerely,
Steven Jacobs
Branch Chief
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Mr. Thomas P. Reed
Huntington Preferred Capital, Inc.
October 12, 2005
Page 2
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</DOCUMENT>