corresp.htm

Covington & Burling LLP

THE NEW YORK TIMES BUILDING		BEIJING
620 EIGHTH AVENUE		BRUSSELS
NEW YORK, NY 10018-1405		LONDON
TEL 212.841.1000		NEW YORK
FAX 212.841.1010		SAN DIEGO
WWW.COV.COM		SAN FRANCISCO
		SILICON VALLEY
		WASHINGTON

April 14, 2011

Mr. David Lyon

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20548

Re:

Trustmark Corporation -- Form 10-K for the fiscal year ended

December 31, 2010, File No. 0-3683

Dear Mr. Lyon:

This letter is submitted on behalf of Trustmark Corporation (the “Company”) in reference to the comments that the Staff of the Division of Corporation Finance provided with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2010, as set forth Mr. Michael Clampitt’s letter to Mr. Louis Greer of Trustmark Corporation, dated April 11, 2011. As a follow up to our discussion with you, we are confirming that it is the Company’s intent to provide the Staff with its response no later than Friday, April 29, 2011. The Company has authorized us to acknowledge that our discussions with the Staff do not constitute any agreement or confirmation from the Staff that it has approved any extension of the period for the Company to reply.

Please do not hesitate to contact the undersigned at (212) 841-1060 if you have any questions regarding this letter.

	Sincerely,

	/s/ Bruce C. Bennett

	Bruce C. Bennet

cc:	Michael Clampitt
	William Schroeder
	Marc Thomas