-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Kqvdh4Hgoo4QcUUZsCvSD9qDdvjwWa/hbpWVfCW6D591eBlsv4kzUelW75e5iYfV dsKl3qdcsYs6bmWt+HjPpg== 0000018349-05-000166.txt : 20060913 0000018349-05-000166.hdr.sgml : 20060913 20051017170905 ACCESSION NUMBER: 0000018349-05-000166 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYNOVUS FINANCIAL CORP CENTRAL INDEX KEY: 0000018349 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 581134883 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1111 BAY AVENUE STREET 2: STE 500 PO BOX 120 CITY: COLUMBUS STATE: GA ZIP: 31901 BUSINESS PHONE: 7066494818 MAIL ADDRESS: STREET 1: 1111 BAY AVENUE STREET 2: STE 500 PO BOX 120 CITY: COLUMBUS STATE: GA ZIP: 31901 FORMER COMPANY: FORMER CONFORMED NAME: CB&T BANCSHARES INC DATE OF NAME CHANGE: 19890912 CORRESP 1 filename1.htm

[Synovus Financial Corp. Logo]

 

 

THOMAS J. PRESCOTT
Executive Vice President
and Chief Financial Officer

 

October 17, 2005

 

 

 

Mr. John P. Nolan

Accounting Branch Chief

Division of Corporation Finance

Securities and Exchange Commission

Washington, DC 20549

 

RE:

Synovus Financial Corp.

 

 

Form 10-K for the Fiscal Year ended December 31, 2004

 

Forms 10-Q for Fiscal Quarters ended

 

 

March 31, 2005 and June 30, 2005

 

 

File No. 1-10312

 

 

Dear Mr. Nolan:

 

This letter is written in response to your comment letter dated October 6, 2005 with respect to Synovus Financial Corp.’s (Synovus) Annual Report on Form 10-K for the year ended December 31, 2004 and Synovus’ Quarterly Reports on Form 10-Q for the quarters ended March 31, 2005 and June 30, 2005.

 

Set forth below is our response to the items included in your comment letter.

 

Form 10-K for the year ended December 31, 2004

 

Exhibit 99.1 – Financial Appendix to the Proxy Statement

 

Consolidated Financial Statements

 

 

 

 


 

 

Mr. John P. Nolan

Securities and Exchange Commission

October 17, 2005

Page 2 of 2

 

 

Consolidated Statements of Cash Flows, page F-5

 

1. We note your response to our prior comment 1. It appears net loan charge-offs, changes in prepaid and miscellaneous assets, changes in other accrued liabilities, and accrued salaries and employee benefits significantly impacted your net cash provided by operating activities for the year ended December 31, 2004. In future filings, please present, in a separate line item, the more significant components of your cash flows from other operating activities.

 

In future filings Synovus will present, in a separate line item, the more significant components of cash flows from other operating activities.

 

We will ensure that future filings contain the disclosures as noted in this response as well as the response dated September 20, 2005.

 

Sincerely,

/s/Thomas J. Prescott

 

Thomas J. Prescott

Executive Vice President and Chief Financial Officer

 

 

Cc:  Richard Anthony

 

Lisa Haynes

 

 

 

 

 

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