UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION

12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE

REPORTS UNDER SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

Commission File Number   001-14473

SKY FINANCIAL GROUP, INC.

 (Exact name of registrant as specified in its charter)

221 South Church Street

Bowling Green, Ohio 43402

(419) 327-6300

 (Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Common Stock, without par value

(Title of each class of securities covered by this Form)

None

(Titles of all other classes of securities for which a duty to file reports under section 13(a) or 15(d) remains)

Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(1)(i)	x	Rule 12h-3(b)(1)(i)	x
Rule 12g-4(a)(1)(ii)	¨	Rule 12h-3(b)(1)(ii)	¨
Rule 12g-4(a)(2)(i)	¨	Rule 12h-3(b)(2)(i)	¨
Rule 12g-4(a)(2)(ii)	¨	Rule 12h-3(b)(2)(ii)	¨
		Rule 15d-6	¨

Approximate number of holders of record as of the certification or notice date:  0

Effective July 1, 2007, Sky Financial Group, Inc. was merged with and into Penguin Acquisition, LLC, a Maryland limited liability company.

Pursuant to the requirements of the Securities Exchange Act of 1934, Penguin Acquisition, LLC has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.

Date:   July 2, 2007	By:	/s/ Richard A. Cheap
	Name:	Richard A. Cheap
	Title:	Secretary