Fulton Financial Corporation
One Penn Square
P.O. Box 4887
Lancaster, Pennsylvania 17604
December 22, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC, 20549
Attn: Robert Arzonetti
| Re: | Fulton Financial Corporation |
| Acceleration Request |
| Registration Statement on Form S-4/A |
| File No. 333-292122 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, and in connection with the above-referenced Registration Statement (the “Registration Statement”), Fulton Financial Corporation, a Pennsylvania corporation (the “Company”), hereby respectfully requests that the U.S. Securities and Exchange Commission (the “Commission”) declare the Registration Statement effective on December 23, 2025, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Company hereby authorizes Shawn M. Turner of Holland & Knight LLP, attorney for the Company, to orally modify or withdraw this request for acceleration.
Please provide a copy of the Commission’s order declaring the Registration Statement effective to Shawn M. Turner, Holland & Knight LLP, 800 17th Street N.W., Suite 1100, Washington, DC 20006.
If you have any questions regarding this request, please telephone Shawn M. Turner at (303) 974-6645 or, in his absence, Mary Ellen Stanley at (214) 964-9446 at the law firm of Holland & Knight LLP.
| Very truly yours,
|
| /s/ Natasha R. Luddington |
| Natasha R. Luddington |
| Senior Executive Vice President, Chief Legal Officer and Corporate Secretary |
| cc: | Natasha R. Luddington |
(Fulton Financial Corporation)
Shawn M. Turner
(Holland & Knight LLP)
Mary Ellen Stanley
(Holland & Knight LLP)
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