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| 201 ST. CHARLES AVENUE NEW ORLEANS, LOUISIANA 70170-5100 504-582-8000 FAX 504-582-8583 www.joneswalker.com
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| Curtis R. Hearn Not admitted in Alabama Direct Dial: 504-582-8308 Direct Fax: 504-589-8308 chearn@joneswalker.com |
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July 10, 2013
Ms. Babette Cooper
Staff Accountant
Securities and Exchange Commission
Washington, D.C.
20549-0306
| Re: | Hancock Holding Company |
| Form 10-K for Fiscal Year Ended |
| December 31, 2012 |
| Filed February 28, 2013 |
| Form 10-Q for Fiscal Quarter Ended |
| March 31, 2013 |
| Filed May 8, 2013 |
| File No. 000-13089 |
Dear Ms. Cooper:
This letter is to confirm our telephone conversation of Wednesday July 10, during which you approved the request that I made on behalf of Hancock Holding Company to extend the due date for its response to the SEC comment letter dated July 9, 2013. We have now agreed that the response will be due no later than Tuesday August 6, 2013. We appreciate your accommodation of our request.
If you have any questions, please do not hesitate to call me at 504-582-8308.
| Yours very truly, |
| /s/ Curtis R. Hearn |
| Curtis R. Hearn |
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