UPLOAD: SEC-generated letter
Published on October 7, 2005
October 7, 2005
Mail Stop 4561
Mr. Thomas E. Hoaglin
Chairman, President, Chief Executive Officer, and Director
Huntington Bancshares Incorporated
21 S. High Street
Columbus, Ohio 43287
Re: Huntington Bancshares Incorporated
Form 10-K for Fiscal Year Ended December 31, 2004
Form 10-Q for Fiscal Quarter Ended March 31, 2005
Form 10-Q for Fiscal Quarter Ended June 30, 2005
File No. 0-2525
Dear Mr. Hoaglin:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Donald A. Walker
Senior Assistant Chief Accountant