<SEC-DOCUMENT>0000930413-17-003958.txt : 20171205
<SEC-HEADER>0000930413-17-003958.hdr.sgml : 20171205
<ACCEPTANCE-DATETIME>20171205163029
ACCESSION NUMBER:		0000930413-17-003958
CONFORMED SUBMISSION TYPE:	AW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171205
DATE AS OF CHANGE:		20171205

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:		AW
		SEC ACT:		
		SEC FILE NUMBER:	333-219052
		FILM NUMBER:		171240045

	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
</SEC-HEADER>
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<TYPE>AW
<SEQUENCE>1
<FILENAME>c89869_aw.htm
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">December 5, 2017</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">100 F. Street, N.E.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Re:&nbsp;&nbsp;&nbsp;&nbsp; First
Horizon National Corporation -- SEC File No. 001-15185</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.25in 0 63pt">Application for Withdrawal of First Horizon&rsquo;s
Post-Effective Amendment No. 1, on Form S-8, to Registration Statement on Form S-4 (333-219052) filed on December 1, 2017, EDGAR
Tagged as Type &ldquo;S-4 POS&rdquo;, Accession Number 0000930413-17-003933</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Ladies and Gentleman:</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Pursuant to Rule 477 under the Securities Act of 1933, as
amended, First Horizon National Corporation respectfully requests that the Securities and Exchange Commission withdraw, as of the
date of this request, First Horizon&rsquo;s Post-Effective Amendment No. 1, on Form S-8, to Registration Statement on Form S-4
(333-219052) filed on December 1, 2017, EDGAR tagged as Type &ldquo;S-4 POS&rdquo;, Accession Number 0000930413-17-003933 (the
&ldquo;S-4 POS Amendment&rdquo;).</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">We are requesting withdrawal of the S-4 POS Amendment filed
on December 1, 2017 because of a filing error relating to the EDGAR submission type. The S-4 POS Amendment was erroneously filed
as EDGAR submission type &ldquo;S-4 POS&rdquo; rather than &ldquo;S-8 POS&rdquo; as was intended. No securities have been sold
under the S-4 POS Amendment.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">First Horizon filed a post-effective amendment to the above
referenced registration statement tagged using the correct EDGAR submission type, S-8 POS, on December 4, 2017. This request is
not applicable to the December 4 S-8 POS filing.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">If you have any questions regarding this matter, please contact
our legal counsel, John Niemoeller, at (901)&nbsp;523-4170. Thank you for your assistance.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 44%; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 4%; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 52%; text-align: justify; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>FIRST HORIZON NATIONAL CORPORATION</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; line-height: 107%; text-indent: 0.5in">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 107%">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">By:&nbsp; <U>/s/ William C. Losch III</U></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: justify; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; William C. Losch III</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%">&nbsp;</TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <I>Executive Vice President&mdash;Chief Financial Officer</I></FONT></TD></TR>
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<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>



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