Mary Beth M. Clary
mbclary@porterwright.com
Also admitted in: Ohio
mbclary@porterwright.com
Also admitted in: Ohio
Porter Wright
Morris & Arthur LLP
9132 Strada Place
Third Floor
Naples, Florida 34108-2683
Morris & Arthur LLP
9132 Strada Place
Third Floor
Naples, Florida 34108-2683
Direct: 239-593-2959
Fax: 239-593-2990
Toll free: 800-876-7962
Fax: 239-593-2990
Toll free: 800-876-7962
www.porterwright.com
CINCINNATI
CLEVELAND
COLUMBUS
DAYTON
NAPLES
WASHINGTON, DC
CLEVELAND
COLUMBUS
DAYTON
NAPLES
WASHINGTON, DC
April 28, 2010
VIA EDGAR
Michael Clampitt, Senior Attorney
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| RE: | Huntington Bancshares Incorporated File No. 001-34073 Form 10-K for the fiscal year ended December 31, 2009, Filed February 18, 2010 Schedule 14A, filed February 26, 2010 |
Dear Mr. Clampitt
I represent, and am responding on behalf of, Huntington Bancshares Incorporated in connection with
your letter, dated April 12, 2010, regarding the comments of the Staff of the Securities and
Exchange Commission to Huntington’s Form 10-K for the fiscal year ended December 31, 2009, filed
with the SEC on February 18, 2010, and Schedule 14A relating to its 2010 Annual Meeting of
Shareholders, filed with the SEC on February 26, 2010.
We note that your letter indicated that we should respond within 10 business days or indicate to
the Staff when we will respond. This correspondence is to confirm my prior conversation with you on
April 16, 2010, that we will respond to the comments in your letter on or before
May 14, 2010.
May 14, 2010.
If you have any questions or need additional information, please feel free to contact me at
(239) 593-2959.
(239) 593-2959.
Sincerely,
/s/ Mary Beth M. Clary
Mary Beth M. Clary
| Cc: | Jonathan E. Gottlieb William J. Schroeder David S. Irving |