# EDGAR Filing Document

**Accession Number:** 0000049196
**File Stem:** 0001140361-25-043904
**Filing Date:** 2025-12
**Character Count:** 2658
**Document Hash:** 9f224fa0bd56beeb92561b33999ce5e8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-043904.hdr.sgml**: 20260417

**ACCESSION NUMBER**: 0001140361-25-043904

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20251202

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HUNTINGTON BANCSHARES INC /MD/
- **CENTRAL INDEX KEY:** 0000049196
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 310724920
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** HUNTINGTON CTR
- **STREET 2:** 41 S HIGH ST HC0917
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43287
- **BUSINESS PHONE:** 6144802265

**MAIL ADDRESS:**
- **STREET 1:** HUNTINGTON CENTER
- **STREET 2:** 41 S HIGH ST HC0917
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43287

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HUNTINGTON BANCSHARES INC/MD
- **DATE OF NAME CHANGE:** 19920703

![](logo_huntington.jpg)

December 2, 2025

 

<br> <u>VIA EDGAR</u>

Tonya Aldave<br> Division of Corporation Finance<br> Office of Finance<br> Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Huntington Bancshares Incorporated<br> Registration Statement on Form S-4<br> File No. 333-291486<br> Request for Effectiveness** |

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Dear Ms. Aldave:

Reference is made to the Registration Statement on Form S-4 (File No. 333-291486) filed by Huntington Bancshares Incorporated (the "<u>Company</u>") with the U.S. Securities and Exchange Commission (the "<u>SEC</u>") on November 13, 2025, as amended on December 1, 2025 (the "<u>Registration Statement</u>").

The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on December 3, 2025, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended.

Please contact Brandon C. Price at (212) 403-1367 or BCPrice@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Price when this request for acceleration of effectiveness of the Registration Statement has been granted.

[*Signature Page Follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| HUNTINGTON BANCSHARES INCORPORATED | HUNTINGTON BANCSHARES INCORPORATED |
| By: | /s/ Marcy C. Hingst |
| Name: | Marcy C. Hingst |
| Title: | General Counsel and Corporate Secretary |

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cc: Brandon C. Price, Wachtell, Lipton, Rosen & Katz

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