Securities Exchange Act of 1934
Release No. 34-53035 / December 29, 2005

Admin. Proc. File No. 3-11940

In the Matter of

HUNTINGTON BANCSHARES, INC.,
THOMAS E. HOAGLIN,
MICHAEL J. MCMENNAMIN, and
JOHN VAN FLEET, CPA

Respondent.


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NOTICE OF PROPOSED PLAN OF DISTRIBUTION OF DISGORGEMENT FUND AND OPPORTUNITY FOR COMMENT BY NON-PARTIES

Notice is hereby given, pursuant to Rule 1103 of the Securities and Exchange Commission's Rules of Practice, 17 C.F.R. § 201.1103, that the Division of Enforcement has filed its proposed Plan of Distribution ("Distribution Plan") with respect to the $8,634,485.29 paid by Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet to the SEC on June 8, 2005 in this proceeding and in the related District Court case SEC v. Huntington Bancshares, Inc., et al., Civil Action No. 2:05CV538 (S.D. Ohio).

OPPORTUNITY TO COMMENT

Pursuant to this Notice, all interested parties are advised that the Distribution Plan may be obtained by going to http://www.sec.gov/litigation/admin/34-53035-pdp.pdf or by submitting a written request to Amy Miller, Esq., United States Securities and Exchange Commission, 100 F Street, N.E., Washington, DC 20549-4628. Further, all persons desiring to comment on the Distribution Plan may submit their views, in writing, no later than January 30, 2006:

  1. to the Office of the Secretary, United States Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C. 20549-9303;
     
  2. by using the Commission's Internet comment form (http://www.sec.gov/litigation/admin.shtml); or
     
  3. by sending an e-mail to rule-comments@sec.gov. Please include File Number 3-11940 on the subject line.
     

For the Commission, by its Secretary, pursuant to delegated authority

Nancy M. Morris
Secretary