Form: 15-15D

Notice of suspension of duty to file reports pursuant to Section 13 and 15(d) of the Act

September 14, 1995

15-15D: Notice of suspension of duty to file reports pursuant to Section 13 and 15(d) of the Act

Published on September 14, 1995







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:



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) [ ]


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)