0000930413-20-000798.txt : 20200428 0000930413-20-000798.hdr.sgml : 20200428 20200317171700 ACCESSION NUMBER: 0000930413-20-000798 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200317 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST HORIZON NATIONAL CORP CENTRAL INDEX KEY: 0000036966 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 620803242 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 165 MADISON AVENUE CITY: MEMPHIS STATE: TN ZIP: 38103 BUSINESS PHONE: 9018186232 MAIL ADDRESS: STREET 1: 165 MADISON AVENUE CITY: MEMPHIS STATE: TN ZIP: 38103 FORMER COMPANY: FORMER CONFORMED NAME: FIRST TENNESSEE NATIONAL CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: FIRST TENNESSEE BANKS INC DATE OF NAME CHANGE: 19600201 CORRESP 1 filename1.htm

[FHN Letterhead]

March 17, 2020

VIA EDGAR

Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention: Sonia Bednarowski

Re:	First Horizon National Corporation
	Registration Statement on Form S-4
	File No. 333-235757

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, First Horizon National Corporation hereby requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:00 p.m., Eastern Time, on March 19, 2020, or as soon as practicable thereafter.

Please contact H. Rodgin Cohen of Sullivan & Cromwell LLP via telephone at (212) 558-4000 or via e-mail at cohenhr@sullcrom.com with any questions you may have. In addition, please notify Mr. Cohen when this request for acceleration has been granted.

	Sincerely,

	/s/ Clyde A. Billings, Jr._______________
	Name:	Clyde A. Billings, Jr.
	Title:	Senior Vice President, Assistant General Counsel and Corporate Secretary

cc:	H. Rodgin Cohen
	Mitchell S. Eitel
	(Sullivan & Cromwell LLP)