Covington & Burling LLP

BEIJING    BRUSSELS    LONDON    NEW YORK	BRUCE C. BENNETT
SAN DIEGO    SAN FRANCISCO    SEOUL
SHANGHAI    SILICON VALLEY    WASHINGTON	THE NEW YORK TIMES BUILDING
	620 EIGHTH AVENUE
	NEW YORK, NY 10018-1405
	T 212.841.1060
	bbennett@cov.com

August 20, 2014

Mr. Todd K. Schiffman

Ms. Jessica Livingston

Mr. Chris Harley

Mr. Paul Cline

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

Trustmark Corporation

File No. 000-03683

Form 10-K for the fiscal year ended December 31, 2013

Ladies and Gentlemen:

On behalf of our client, Trustmark Corporation (“Trustmark”), we submit this letter confirming Bruce Bennett’s conversation with Ms. Jessica Livingston of August 20, 2014, that Trustmark will provide responses to the Staff’s letter to Trustmark dated August 7, 2014 relating to the above-referenced Form 10-K for the fiscal year ended December 31, 2013, by August 28, 2014.  Should you have any questions regarding this letter, please contact the undersigned at 212.841.1060 or at bbennett@cov.com.

Sincerely, 

/s/ Bruce C. Bennett

Bruce C. Bennett 

cc:	Mr. Gerard R. Host
	Mr. Louis E. Greer
	Mr. T. Harris Collier, III
	Trustmark Corporation
	Mr. R. Michael Summerford
	Chair of the Audit and Finance Committee of Trustmark Corporation