Exhibit 99.2


    STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND
                 CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Michael J. McMennamin, state and attest that:

     (1) To the best of my knowledge, based upon a review of the covered reports
     of Huntington Bancshares Incorporated, and, except as corrected or
     supplemented in a subsequent covered report:

          -    no covered report contained an untrue statement of a material
               fact as of the end of the period covered by such report (or in
               the case of a report on Form 8-K or definitive proxy materials,
               as of the date on which it was filed); and

          -    no covered report omitted to state a material fact necessary to
               make the statements in the covered report, in light of the
               circumstances under which they were made, not misleading as of
               the end of the period covered by such report (or in the case of a
               report on Form 8-K or definitive proxy materials, as of the date
               on which it was filed).

     (2) I have reviewed the contents of this statement with Huntington
     Bancshares Incorporated's Audit Committee.

     (3) In this statement under oath, each of the following, if filed on or
     before the date of this statement, is a "covered report":

          -    Annual Report on Form 10-K for the year ended December 31, 2001
               of Huntington Bancshares Incorporated;

               -    all reports on Form 10-Q, all reports on Form 8-K and all
                    definitive proxy materials of Huntington Bancshares
                    Incorporated filed with the Commission subsequent to the
                    filing of the Form 10-K identified above; and

               -    any amendments to any of the foregoing.



/s/  Michael J. Mcmennamin                     Subscribed and sworn to before me
- ------------------------------------------     this 14th day of August, 2002.
Michael J. McMennamin
Vice Chairman, Chief Financial Officer and
Treasurer
August 14, 2002
                                               /s/  Nancy T. Hall
                                               ---------------------------------
                                               Notary Public

                                            My Commission Expires: July 31, 2004
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