January 18, 2008
Mr. Christian N. Windsor
Special Counsel
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: Fulton Financial Corp
Definitive 14A
Filed April 2, 2007
File No. 00-10587
Dear Mr. Windsor:
I am responding on behalf of Fulton Financial Corporation (“Fulton”) to the Securities and Exchange Commission’s (“Commission”) follow-up comment letter dated January 9, 2008, which requests Fulton to either respond by January 23, 2008 or tell the Commission by that date when Fulton will provide its response.
As we discussed today, Fulton is requesting additional time to respond. Fulton plans to respond to the Commission’s letter by February 13, 2008. Thank you for allowing us this additional time to respond to the letter.
If you have any questions, please contact me at (717) 672-2089.
Sincerely,
/s/ George R. Barr, Jr.
George R. Barr, Jr.
Executive Vice President and
General Counsel
cc: Board of Directors
Senior Management