<SEC-DOCUMENT>0000036146-14-000091.txt : 20141023
<SEC-HEADER>0000036146-14-000091.hdr.sgml : 20141023
<ACCEPTANCE-DATETIME>20140820171518
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000036146-14-000091
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140820

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
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<div style="TEXT-INDENT: 0pt; DISPLAY: block"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Covington &amp; Burling LLP</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt">T 212.841.1060</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left">bbennett@cov.com</div>
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<td width="58%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">August 20, 2014</font></td>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Mr. Todd K. Schiffman</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Ms. Jessica Livingston</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">100 F Street, N.E.</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Washington, DC&#160;&#160;20549</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Trustmark Corporation</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">File No. 000-03683</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Form 10-K for the fiscal year ended December 31, 2013</font></font></font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Ladies and Gentlemen:</font></font></div>

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<div style="TEXT-INDENT: 36pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On behalf of our client, Trustmark Corporation (&#8220;Trustmark&#8221;), we submit this letter confirming Bruce Bennett&#8217;s conversation with Ms. Jessica Livingston of August 20, 2014, that Trustmark will provide responses to the Staff&#8217;s letter to Trustmark dated August 7, 2014 relating to the above-referenced Form 10-K for the fiscal year ended December 31, 2013, by August 28, 2014.&#160;&#160;Should you have any questions regarding this letter, please contact the undersigned at 212.841.1060 or at <font style="DISPLAY: inline; TEXT-DECORATION: underline">bbennett@cov.com.</font></font></font></div>
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<td width="58%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Sincerely,&#160;</font></td>
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<td width="58%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">/s/ Bruce C. Bennett</font></td>
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<td width="58%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Bruce C. Bennett&#160;</font></td>
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<td width="3%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">cc:&#160;</font></td>
<td width="97%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Mr. Gerard R. Host&#160;</font></td>
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<div>Mr. Louis E. Greer</div>
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<td width="97%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Mr. T. Harris Collier, III&#160;</font></td>
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<td width="97%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;Trustmark Corporation&#160;</font></td>
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<td width="97%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt">Mr. R. Michael Summerford&#160;</font></td>
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<td width="97%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font>&#160;Chair of the Audit and Finance Committee of Trustmark Corporation&#160;</font></td>
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