December 22, 2011
VIA EDGAR
Mr. Kevin W. Vaughn
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mail Stop 3561
Re: | Fifth Third Bancorp |
Form 10-K for the Fiscal Year Ended December 31, 2010 |
Filed February 28, 2011 |
Form 8-K filed October 20, 2011 |
Form 10-Q for the Quarterly Period Ended September 30, 2011 |
Filed November 9, 2011 |
File No. 001-33653 |
Dear Mr. Vaughn:
We have received your letter dated December 21, 2011 regarding Fifth Third Bancorps Form 10-K for the fiscal year ended December 31, 2010, Form 8-K filed October 20, 2011, and Form 10-Q for the quarterly period ended September 30, 2011. In a telephone conversation today with Staci Shannon, we were informed that a response within 20 business days, rather than ten days indicated in your letter, would be acceptable. Accordingly, we intend to respond to your letter on or before January 20, 2012.
If you should have any additional questions or require any further information, please do not hesitate to call me at (513) 534-0674 or Mark Hazel, Senior Vice President and Controller, at (513) 534-6702.
Sincerely,
/s/ DANIEL T. POSTON
Daniel T. Poston
Executive Vice President and Chief Financial Officer