<SEC-DOCUMENT>0000930413-17-002713.txt : 20170825
<SEC-HEADER>0000930413-17-002713.hdr.sgml : 20170825
<ACCEPTANCE-DATETIME>20170727172542
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-17-002713
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170727

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
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 351.35pt; text-align: center; text-indent: -351.35pt">[First
Horizon National Corporation Letterhead]</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">July 27, 2017</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><U>Via EDGAR</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">Securities and Exchange Commission,<BR>
Division of Corporation Finance,<BR>
100 F Street, N.E.,<BR>
Washington, D.C. 20549.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Attention: Christopher Dunham</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 16%;text-indent: 0in">&nbsp;</TD>
    <TD STYLE="width: 9%; text-indent: 0in">Re:</TD>
    <TD STYLE="width: 75%; text-indent: 0in">First Horizon National Corporation</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in"><U>Registration Statement on Form S-4 (Reg. No. 333-219052)</U></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">Ladies and Gentlemen:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">First Horizon National Corporation (&ldquo;<U>First
Horizon</U>&rdquo;) hereby respectfully requests that the effectiveness under the Securities Act of 1933, as amended (the &ldquo;<U>Act</U>&rdquo;),
of the above-referenced registration statement on Form S-4 (the &ldquo;<U>Registration Statement</U>&rdquo;), as amended, be accelerated
to and declared effective by the U.S. Securities and Exchange Commission at 9:00 a.m. Eastern time on July 28, 2017, or as soon
thereafter as practicable.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">In accordance with the requirements of
Rule 461 under the Act, First Horizon hereby confirms that it is aware of its obligations under the Act.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">It would be appreciated if as soon as the
Registration Statement is declared effective, you would so inform our counsel by calling Mitchell S. Eitel or Abigail M. Yevnin
of Sullivan &amp; Cromwell LLP at (212) 558-4960 or (212) 558-7880 respectively.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in">Sincerely,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in">/s/ Clyde A. Billings, Jr.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4in">Clyde A. Billings, Jr.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in">Senior Vice President, <BR>
Assistant General Counsel <BR>
and
Corporate Secretary of <BR>
First Horizon National Corporation</P>



<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 4in"></P>

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    <TD STYLE="width: 8%">cc:</TD>
    <TD STYLE="width: 92%">Mitchell S. Eitel, Esq., Abigail M. Yevnin, Esq.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>(Sullivan &amp; Cromwell LLP)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Vince Lichtenberger</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>(Capital Bank Financial Corp.)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Mark F. Veblen, Esq.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>(Wachtell, Lipton, Rosen &amp; Katz)</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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