<SEC-DOCUMENT>0000036146-11-000080.txt : 20110816
<SEC-HEADER>0000036146-11-000080.hdr.sgml : 20110816
<ACCEPTANCE-DATETIME>20110414160731
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000036146-11-000080
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110414

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TRUSTMARK CORP
		CENTRAL INDEX KEY:			0000036146
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				640471500
		STATE OF INCORPORATION:			MS
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		248 E CAPITOL ST
		STREET 2:		P O BOX 291
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39201
		BUSINESS PHONE:		6013545111

	MAIL ADDRESS:	
		STREET 1:		248 EAST CAPITOL STREET
		CITY:			JACKSON
		STATE:			MS
		ZIP:			39201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST CAPITAL CORP
		DATE OF NAME CHANGE:	19900513
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman">Covington &amp; Burling LLP</font></div>

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<td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">April 14, 2011</font></td>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr. David Lyon</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United States Securities and Exchange Commission</font></div>

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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Re:</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Trustmark Corporation -- Form 10-K for the fiscal year ended </font></div>

<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">December 31, 2010, File No. 0-3683</font></font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Mr. Lyon:</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This letter is submitted on behalf of Trustmark Corporation (the &#8220;Company&#8221;) in reference to the comments that the Staff of the Division of Corporation Finance provided with respect to the Company&#8217;s Form 10-K for the fiscal year ended December 31, 2010, as set forth Mr. Michael Clampitt&#8217;s letter to Mr. Louis Greer of Trustmark Corporation, dated April 11, 2011.&#160;&#160;As a follow up to our discussion with you, we are confirming that it is the Company&#8217;s intent to provide the Staff with its response no later than Friday, April 29, 2011.&#160;&#160;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.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Please do not hesitate to contact the undersigned at (212) 841-1060 if you have any questions regarding this letter.</font></div>

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<td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Sincerely,&#160;</font></td>
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<td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/ Bruce C. Bennett</font></td>
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<td width="50%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Bruce C. Bennet&#160;</font></td>
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<td width="3%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">cc:&#160;</font></td>
<td width="97%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Michael Clampitt&#160;</font></td>
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<td width="97%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">William Schroeder&#160;</font></td>
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<td width="97%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Marc Thomas&#160;</font></td>
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