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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

AI Filing Summary & Sentiment

Date
December 14, 2005
Author
Steven Jacobs
Form
UPLOAD
Company
HUNTINGTON PREFERRED CAPITAL INC (CIK 0001140657)

Letter

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

Show Raw Text
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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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