We have received your comment letter dated January 26, 2012 related to the December 31, 2010 Fiscal Year-End Form 10-K filed March 1, 2011 and the September 30, 2011 Fiscal Quarter-End Form 10-Q filed November 9, 2011, for Zions Bancorporation (File No. 001-12307).
As acknowledged today with Lindsay McCord, we expect to provide our response no later than February 14, 2012.
By:
/s/ Alexander J. Hume
Name:
Alexander J. Hume
Title:
Senior Vice President and
Corporate Controller
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