EX-23 3 hhc_10kex23-123104.htm HHC 10K, EX. 23, PERIOD ENDING 12/31/04 Hancock Holding Company, Exhibit 23 to 10-K, 12/31/04
Exhibit (23)


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements (No. 333-11831 (amended by
333-113262), 333-05081, 333-53452 and 2-99863) on Form S-8 of Hancock Holding Company of our reports dated
February 22, 2005, with respect to ( i ) the consolidated balance sheet of Hancock Holding Company as of December
31, 2004, and the related consolidated statements of earnings, stockholders' equity and comprehensive earnings,
and cash flows for the year then ended; ( ii ) management's assessment of the effectiveness of internal control
over financial reporting as of December 31, 2004; and ( iii ) the effectiveness of internal control over
financial reporting as of December 31, 2004, which reports are incorporated by reference in this Form 10-K.


KPMG LLP
Birmingham, Alabama
March 15, 2005


Exhibit (23.1)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements (No. 333-11831 (amended by
333-113262), 333-05081, 333-53452 and 2-99863) on Form S-8 of Hancock Holding Company of our report dated January
19, 2004 included in this Annual Report on Form 10-K for the year ended December 31, 2004.


DELOITTE & TOUCHE LLP
New Orleans, Louisiana
March 11, 2005



Exhibit (23.2)

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Board of Directors and Stockholders
Hancock Holding Company
Gulfport, Mississippi


   We have audited the accompanying consolidated balance sheet of Hancock Holding Company and subsidiaries as of
December 31, 2003, and the related consolidated statements of earnings, comprehensive earnings, common
stockholders' equity and cash flows for each of the two years in the period ended December 31, 2003.  These
financial statements are the responsibility of the Company's management.  Our responsibility is to express an
opinion on these financial statements based on our audits.

   We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board
(United States).  Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement.  An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements.  An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as evaluating the
overall financial statement presentation.  We believe that our audits provide a reasonable basis for our opinion.

   In our opinion, such consolidated financial statements present fairly, in all material respects, the financial
position of Hancock Holding Company and subsidiaries as of December 31, 2003 and the results of their operations
and their cash flows for each of the two years in the period ended December 31, 2003 in conformity with
accounting principles generally accepted in the United States of America.



Deloitte & Touche LLP
New Orleans, Louisiana
March 11, 2005