EXHIBIT 22
SUBSIDIARY ISSUERS OF GUARANTEED SECURITIES
Huntington Bancshares Incorporated has guaranteed the payment of certain amounts due with respect to the securities of its subsidiaries described below.

Subsidiary Issuer | Guaranteed Securities
Huntington Capital I | 4.83% Floating Rate Junior Subordinated Debentures
Huntington Capital II | 4.76% Floating Rate Junior Subordinated Debentures
Sky Financial Capital Trust III | 5.53% Floating Rate Junior Subordinated Debentures
Sky Financial Capital Trust IV | 5.53% Floating Rate Junior Subordinated Debentures