July 12, 2011
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Ms. Suzanne Hayes
Re: | Regions Financial Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed February 24, 2011
File No. 000-50831
Dear Ms. Hayes:
Regions Financial Corporation (the “Company”) has received the comment letter from the Staff dated July 1, 2011 addressed to David J. Turner, Jr. relating to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2010 (the “Form 10-K”), which was filed with the Securities and Exchange Commission on February 24, 2011.
The Company notes that the Staff has requested that the Company either: (i) respond to the Staff’s comments within 10 business days or (ii) inform the Staff as to when the Company will provide a response to these comments. The Company has carefully reviewed and considered the Staff’s comments, and is in the process of preparing a response to these comments. The company expects that it will be in a position to respond to all of the Staff’s comments by July 25, 2011, and would be grateful if the Staff could accommodate the Company in this regard.
Should you have any questions or wish to discuss the foregoing, please feel free to contact me at (205) 264-4972.
Sincerely, |
/s/ Hardie B. Kimbrough, Jr. |
Hardie B. Kimbrough, Jr. |
Executive Vice President/Controller |
cc: | Securities and Exchange Commission: |
Staci Shannon
Stephanie Hunsaker
Michael Seaman
Sullivan & Cromwell LLP:
Rodgin Cohen
Jared Fishman