September 21, 2018

Allan E. Kamensky
Executive Vice President, General Counsel and Secretary
Synovus Financial Corp.
1111 Bay Avenue, Suite 500
Columbus, GA 31901

       Re: Synovus Financial Corp.
           Registration Statement on Form S-4
           Filed September 14, 2018
           File No. 333-227367

Dear Mr. Kamensky:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Christopher Dunham, Staff Attorney, at (202) 551-3783
with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Financial
Services
cc:    Lee A. Meyerson, Esq.