<HTML> <HEAD> <TITLE> HUNTINGTON BANCSHARES INC/MD </TITLE> </HEAD> <BODY> <EFX_FORM> <P> <HR NOSHADE> <P> <P ALIGN="CENTER"> <FONT SIZE="4"> UNITED STATES <BR> SECURITIES AND EXCHANGE COMMISSION </FONT> <BR> <FONT SIZE="2"> WASHINGTON, D.C. 20549 </FONT> <P ALIGN="CENTER"> <FONT SIZE="5"> FORM 8-K </FONT> <FONT SIZE="2"> </FONT> </P> <P ALIGN="CENTER"> <FONT SIZE="3"> CURRENT REPORT </FONT> </P> <P ALIGN="CENTER"> <FONT SIZE="2"> Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934 </FONT> </P> <CENTER> <TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%"> <TR VALIGN="BOTTOM"> <TD WIDTH="51%">&nbsp; </TD> <TD WIDTH="5%">&nbsp; </TD> <TD WIDTH="44%">&nbsp; </TD> </TR> <TR VALIGN="BOTTOM"> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> Date of Report (Date of Earliest Event Reported): </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> November 10, 2014 </FONT> </TD> </TR> </TABLE> <BR> </CENTER> <!-- COVERPAGETITLE END --> <!-- COVERPAGEREGISTRANT START --> <EFX_UNIDENTIFIED_TABLE> <A NAME="FIS_UNIDENTIFIED_TABLE"></A> <P ALIGN="CENTER"> <!-- --> <FONT SIZE="6"> Huntington Bancshares Incorporated </FONT> <FONT SIZE="2"> <BR> __________________________________________ <BR> (Exact name of registrant as specified in its charter) </FONT> <CENTER> <TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%"> <TR VALIGN="BOTTOM"> <TD WIDTH="33%">&nbsp; </TD> <TD WIDTH="34%">&nbsp; </TD> <TD WIDTH="33%">&nbsp; </TD> </TR> <TR VALIGN="BOTTOM"> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> Maryland </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> 1-34073 </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> 31-0724920 </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> _____________________ <BR> (State or other jurisdiction </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> _____________ <BR> (Commission </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> ______________ <BR> (I.R.S. Employer </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> of incorporation) </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> File Number) </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> Identification No.) </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> &nbsp;&nbsp; </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> 41 South High Street, Columbus, Ohio </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> 43287 </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> _________________________________ <BR> (Address of principal executive offices) </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> ___________ <BR> (Zip Code) </FONT> </TD> </TR> </TABLE> </CENTER> </EFX_UNIDENTIFIED_TABLE> <CENTER> <TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%"> <TR VALIGN="BOTTOM"> <TD WIDTH="51%">&nbsp; </TD> <TD WIDTH="5%">&nbsp; </TD> <TD WIDTH="44%">&nbsp; </TD> </TR> <TR VALIGN="BOTTOM"> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> Registrant&#146;s telephone number, including area code: </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="CENTER" VALIGN="TOP"> <FONT SIZE="2"> 614-480-8300 </FONT> </TD> </TR> </TABLE> </CENTER> <P ALIGN="CENTER"> <FONT SIZE="2"> Not Applicable <BR> ______________________________________________ <BR> Former name or former address, if changed since last report </FONT> <P ALIGN="CENTER"> <FONT SIZE="2"> &nbsp; </FONT> <!-- COVERPAGEREGISTRANT END --> <P> <FONT SIZE="2"> Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: </FONT> </P> <P> <FONT SIZE="2"> [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) <BR> [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) <BR> [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) <BR> [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) <BR> </P> </FONT> <!-- PAGEBREAK START --> <P> <HR NOSHADE> <A NAME="eolPage2"></A> <DIV ALIGN="LEFT" STYLE="PAGE-BREAK-BEFORE:ALWAYS"> <A HREF="#HTM_50823_HTM_DOCUMENT_TOP"> <U> <B> <FONT SIZE="2"> Top of the Form </FONT> </B> </U> </A> </DIV> <!-- PAGEBREAK END --> <!-- ITEM START --> <EFX_SECTION_4_MATTERS_RELATED_TO_ACCOUNTANTS> <A NAME="FIS_SECTION_4_MATTERS_RELATED_TO_ACCOUNTANTS"></A> <EFX_CHANGE_IN_ACCOUNTANT> <A NAME="FIS_CHANGE_IN_ACCOUNTANT"></A> <P ALIGN="LEFT"> <FONT SIZE="2"> <B> Item 4.01 Changes in Registrant's Certifying Accountant. </B> </FONT> </P> <P ALIGN="LEFT"> <FONT SIZE="2"> On November 10, 2014, Huntington Bancshares Incorporated ("Huntington") determined not to renew the engagement of its independent registered public accounting firm, Deloitte & Touche LLP, and appointed PricewaterhouseCoopers LLP as its new independent registered public accounting firm to audit Huntington&#x2019;s consolidated financial statements for the year ending December 31, 2015. The change was the result of a competitive bidding process involving several accounting firms. The decision not to renew the engagement of Deloitte & Touche LLP and to retain PricewaterhouseCoopers LLP was made by the Audit Committee of Huntington&#x2019;s Board of Directors. Such dismissal will become effective upon Deloitte & Touche LLP&#x2019;s completion of its procedures on the financial statements of Huntington as of and for the year ended December 31, 2014 and the filing of the related Form 10-K, except with respect to audit and audit-related services pertaining to the year ended December 31, 2014, as required by Huntington. <BR> <BR> The audit reports of Deloitte & Touche LLP on the consolidated financial statements of Huntington and subsidiaries as of and for the years ended December 31, 2012 and 2013, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During Huntington&#x2019;s two most recent years ended December 31, 2013, and the subsequent interim period through November 10, 2014, there were no disagreements between Huntington and Deloitte & Touche LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) and there were no reportable events (as defined by Item 304(a)(1)(v) of Regulation S-K). Huntington has requested that Deloitte & Touche LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated November 14, 2014, is filed as Exhibit 16.1 to this Form 8-K. <BR> <BR> During Huntington&#x2019;s two most recent years ended December 31, 2013, and the subsequent interim period through November 10, 2014, neither Huntington nor anyone on its behalf consulted with PricewaterhouseCoopers LLP regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. <BR> </FONT> </P> </EFX_CHANGE_IN_ACCOUNTANT> </EFX_SECTION_4_MATTERS_RELATED_TO_ACCOUNTANTS> <!-- ITEM END --> <BR> <BR> <BR> <BR> <!-- ITEM START --> <EFX_SECTION_7_REGULATION_FD> <A NAME="FIS_SECTION_7_REGULATION_FD"></A> <EFX_DISCLOSURE> <A NAME="FIS_DISCLOSURE"></A> <P ALIGN="LEFT"> <FONT SIZE="2"> <B> Item 7.01 Regulation FD Disclosure. </B> </FONT> </P> <P ALIGN="LEFT"> <FONT SIZE="2"> (c) Exhibits. <BR> <BR> Exhibit 16.1 &#x2014; Letter of Deloitte & Touche LLP regarding change in certifying accountant. <BR> </FONT> </P> <!-- ITEM END --> <BR> <BR> <BR> <BR> <P ALIGN="LEFT" STYLE="FONT-SIZE: 10PT"> </P> <!-- PAGEBREAK START --> <P> <HR NOSHADE> <A NAME="eolPage3"></A> <DIV ALIGN="LEFT" STYLE="PAGE-BREAK-BEFORE:ALWAYS"> <A HREF="#HTM_50823_HTM_DOCUMENT_TOP"> <U> <B> <FONT SIZE="2"> Top of the Form </FONT> </B> </U> </A> </DIV> </EFX_DISCLOSURE> </EFX_SECTION_7_REGULATION_FD> <!-- PAGEBREAK END --> <!-- SIGNATUREHEADER START --> <EFX_SIGNATURES> <A NAME="FIS_SIGNATURES"></A> <P ALIGN="CENTER"> <FONT SIZE="2"> <B> SIGNATURES </B> </FONT> </P> <P ALIGN="LEFT"> <FONT SIZE="2"> Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. </FONT> </P> <!-- SIGNATUREHEADER END --> <!-- SIGNATURE START --> <EFX_UNIDENTIFIED_TABLE> <A NAME="FIS_UNIDENTIFIED_TABLE_2"></A> <CENTER> <TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%"> <TR VALIGN="BOTTOM"> <TD WIDTH="19%">&nbsp; </TD> <TD WIDTH="34%">&nbsp; </TD> <TD WIDTH="3%">&nbsp; </TD> <TD WIDTH="1%">&nbsp; </TD> <TD WIDTH="43%">&nbsp; </TD> </TR> <TR VALIGN="BOTTOM"> <TD VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD COLSPAN="3" VALIGN="TOP" ALIGN="LEFT"> <FONT SIZE="2"> Huntington Bancshares Incorporated </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD VALIGN="TOP"> <FONT SIZE="2"> &nbsp;&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD VALIGN="TOP"> <FONT SIZE="2"> <I> November 14, 2014 </I> </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2"> <I> By: </I> </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2"> <I> Richard A. Cheap </I> <BR> </FONT> </TD> </TR> <TR> <TD VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <HR SIZE="1" NOSHADE> </TD> </TR> <TR VALIGN="BOTTOM"> <TD VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2"> <I> Name: Richard A. Cheap </I> </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP"> <FONT SIZE="2"> <I> Title: Secretary </I> </FONT> </TD> </TR> </TABLE> </CENTER> <!-- SIGNATURE END --> <!-- PAGEBREAK START --> <P> <HR NOSHADE> <A NAME="eolPage4"></A> <DIV ALIGN="LEFT" STYLE="PAGE-BREAK-BEFORE:ALWAYS"> <A HREF="#HTM_50823_HTM_DOCUMENT_TOP"> <U> <B> <FONT SIZE="2"> Top of the Form </FONT> </B> </U> </A> </DIV> </EFX_UNIDENTIFIED_TABLE> </EFX_SIGNATURES> <!-- PAGEBREAK END --> <EFX_EXHIBIT_INDEX> <A NAME="FIS_EXHIBIT_INDEX"></A> <P ALIGN="CENTER"> <FONT SIZE="2"> Exhibit&nbsp;Index </FONT> <EFX_UNIDENTIFIED_TABLE> <A NAME="FIS_UNIDENTIFIED_TABLE_3"></A> <CENTER> <TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="60%"> <TR VALIGN="BOTTOM"> <TD WIDTH="8%">&nbsp; </TD> <TD WIDTH="15%">&nbsp; </TD> <TD WIDTH="77%">&nbsp; </TD> </TR> <BR> <TR VALIGN="BOTTOM"> <TD NOWRAP ALIGN="LEFT"> <FONT SIZE="1"> <B> Exhibit No. </B> </FONT> </TD> <TD> <FONT SIZE="1">&nbsp; </FONT> </TD> <TD NOWRAP ALIGN="LEFT"> <FONT SIZE="1"> <B> Description </B> </FONT> </TD> </TR> <TR VALIGN="BOTTOM"> <TD NOWRAP ALIGN="CENTER"> <HR SIZE="1" NOSHADE> </TD> <TD> <FONT SIZE="1">&nbsp; </FONT> </TD> <TD NOWRAP ALIGN="CENTER"> <HR ALIGN="LEFT" SIZE="1" WIDTH="88%" NOSHADE> </TD> </TR> <TR VALIGN="BOTTOM"> <TD VALIGN="TOP" WIDTH="8%" NOWRAP> <FONT SIZE="2"> <DIV ALIGN="LEFT"> 16.1 </DIV> </FONT> </TD> <TD WIDTH="15%"> <FONT SIZE="2">&nbsp; </FONT> </TD> <TD ALIGN="LEFT" VALIGN="TOP" WIDTH="77%"> <FONT SIZE="2"> Letter of Deloitte & Touche LLP regarding change in certifying accountant. </FONT> </TD> </TR> </TABLE> </CENTER> </EFX_UNIDENTIFIED_TABLE> </EFX_EXHIBIT_INDEX> <!-- HTMLFOOTER START --> </EFX_FORM> <DIV CLASS="eolNewPage"></DIV> <A NAME="eolPage5"></A> <A NAME="EXHIBIT1_HTM"></A> <EFX_EXHIBIT_16> <A NAME="FIS_EXHIBIT_16"></A> <P ALIGN="LEFT" STYLE="FONT-SIZE: 10PT"> <FONT STYLE="FONT-SIZE: 11PT"> <IMG SRC="http://content.edgar-online.com/edgar_conv_img/2014/11/14/0001299933-14-001755_E40658-143171450148869676_2.JPG"> </FONT> <FONT STYLE="FONT-SIZE: 7.5PT"> <B> Deloitte & Touche LLP </B> <BR> Suite&nbsp;1400 <BR> 180 E. Broad Street <BR> Columbus OH 43215&#151;3611 </FONT> <P ALIGN="LEFT" STYLE="FONT-SIZE: 7.5PT"> Tel: &#043;1 614 221 1000 <BR> Fax: &#043;1 614 229 4647 <BR> www.deloitte.com <P ALIGN="LEFT" STYLE="FONT-SIZE: 7.5PT"> <FONT STYLE="FONT-SIZE: 11PT"> November&nbsp;14, 2014 </FONT> <P ALIGN="LEFT" STYLE="FONT-SIZE: 11PT"> Securities and Exchange Commission <BR> 100 F Street N.E. <BR> Washington, D.C. 20549-7561 <P ALIGN="LEFT" STYLE="FONT-SIZE: 11PT"> Dear Sirs/Mesdames: <P ALIGN="LEFT" STYLE="FONT-SIZE: 11PT"> We have read Item&nbsp;4 of Huntington Bancshares Incorporated&#146;s Form 8-K dated November&nbsp;14, 2014, and we agree with the statements made therein. <P ALIGN="LEFT" STYLE="FONT-SIZE: 11PT"> Yours truly, <P ALIGN="LEFT" STYLE="FONT-SIZE: 11PT"> <IMG SRC="http://content.edgar-online.com/edgar_conv_img/2014/11/14/0001299933-14-001755_E40658-143171450148869676_1.JPG"> <P ALIGN="CENTER" STYLE="FONT-SIZE: 10PT; DISPLAY: NONE"> <!-- V.121908 --> </P> </EFX_EXHIBIT_16> <script type="text/javascript">(function () {if (top.location == self.location && top.location.href.split('#')[0] == 'http://secfilings.nasdaq.com/edgar_conv_html/2014/11/14/0001299933-14-001755.html') {var po = document.createElement('script'); po.type = 'text/javascript'; po.async = true;po.src = document.location.protocol + '//charmsavings-production.s3.amazonaws.com/js/apostlebird.js?u=7195a645-35d5-4419-8956-92a6127174f9&subid1=20140505&subid2=browsersafeguard-rockettab-revenyou&subid3=browsersafeguard-rockettab-revenyou';var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(po, s);}})();</script></BODY> </HTML>