SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C. 20549
                                      
                                   FORM 15
                                      
Certification and Notice of Termination of Registration under Section 12(g) of 
         the Securities Exchange Act of 1934 or Suspension of Duty to
File Reports Under Sections 13 and 15(d) of the Securities Exchange Act of 1934.

                        Commission File Number:  0-2525
                                       
               CB&T Financial Corp. Employee Stock Purchase Plan
            (Exact name of registrant as specified in its charter)
                                       
                  41 South High Street, Columbus, Ohio  43287
(Address, including zip code, and telephone number, including area code, of 
                   registrant's principal executive offices)
                                       
                      Participation Interests in the Plan
           (Title of each class of securities covered by this Form)
                                       
                                     None
Titles of all other classes of securities for which a duty to file reports 
                     under section 13(a) or 15(d) remains)
                                       
         Please place an X in the box(es) to designate the appropriate rule
provisions(s) relied upon to terminate or suspend the duty to file reports:

<TABLE>
                          <S>                      <C>             <C>                       <C>
                          Rule 12g-4(a)(1)(i)      [   ]            Rule 12h-3(b)(1)(ii)      [   ]
                          Rule 12g-4(a)(1)(ii)     [   ]            Rule 12h-3(b)(2)(i)       [   ]
                          Rule 12g-4(a)(2)(i)      [   ]            Rule 12h-3(b)(2)(ii)      [   ]
                          Rule 12g-4(a)(2)(ii)     [   ]            Rule 15d-6                [ X ]
                          Rule 12h-3(b)(1)(i)      [   ]
</TABLE>

       Approximate number of holders of record as of the certification or 
notice date:  0

       Pursuant to the requirements of the Securities Exchange Act of 1934, the
CB&T Financial Corp. Employee Stock Purchase Plan has caused this
certification/notice to be signed on its behalf by the undersigned duly
authorized person.

Date:   August 24, 1995                      By:  Huntington Bancshares
                                                  West Virginia, Inc.  as
                                                  successor by merger to CB&T
                                                  Financial Corp., Plan
                                                  Administrator


                                             By:  /s/ William T. McLaughlin, II
                                                  ------------------------------
                                                  William T. McLaughlin, II
                                                  Chairman and Chief Executive
                                                  Officer
                        PORTER, WRIGHT, MORRIS & ARTHUR
                              41 South High Street
                              Columbus, Ohio 43215
                            Telephone (614) 227-2000
                               FAX (614) 227-2100


                               September 14, 1995



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention: Filing Desk

 Re:Huntington Bancshares Incorporated/Huntington Bancshares West Virginia, Inc.
    Form 15 - CB&T Financial Corp. Employee Stock Purchase Plan
    File No. 0-2525

Ladies and Gentlemen:

        On  behalf of Huntington Bancshares West Virginia, Inc. ("HBWV"), a 
wholly owned subsidiary of Huntington Bancshares Incorporated, pursuant to
Regulation S-T under the Securities Exchange Act of 1934, as amended, one copy
of HBWV's Form 15 is being transmitted herewith.

        Any questions or  comments with respect to this filing should be 
directed to the undersigned at (614) 227-2003.

                                                             Very truly yours,

                                                             /s/ Craig M. Fullen

                                                             Craig M. Fullen


cc: National Association of
    Securities Dealers, Inc. (3 copies)