The PNC Financial Services Group, Inc.
One PNC Plaza
249 Fifth Avenue
Pittsburgh, Pennsylvania 15222-2707
November 21, 2008
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Christian Windsor, Esq.
     
Re:
  The PNC Financial Services Group, Inc.
Registration Statement on Form S-4, as amended
File No. 333-155248
Dear Mr. Windsor,
          Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The PNC Financial Services Group, Inc., a Pennsylvania corporation (the “Registrant”), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 5:00 p.m., Eastern time, on November 21, 2008, or as soon thereafter as practicable.
          In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:
    should the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
    the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 


 

    the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
          Please contact James R. Gilmartin of Wachtell, Lipton, Rosen & Katz at (212) 403-1134 with any questions you may have concerning this request. In addition, please contact Mr. Gilmartin when this request for acceleration has been granted.
         
  Sincerely,


THE PNC FINANCIAL SERVICES GROUP, INC.
 
 
  By:   /s/ George P. Long, III    
    George P. Long, III, Esq.   
    Corporate Secretary   
 

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