December 9, 2014
VIA EDGAR TRANSMISSION
Ms. Stephanie Ciboroski
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Northern Trust Corporation |
| Form 10-K for the Fiscal Year Ended December 31, 2013 |
| Filed February 26, 2014 |
| File No. 000-05965 |
Dear Ms. Ciboroski:
Northern Trust Corporation (Northern Trust) is in receipt of the Securities and Exchange Commission staff’s comment letter, dated November 28, 2014, on Northern Trust’s 2013 Form 10-K, File No. 000-05965. Further to the telephone discussion between ourselves today, we will provide our responses to the letter no later than December 31, 2014.
Should you have any questions, please contact me at (312) 630-0693 or Stephanie Greisch, Corporate Secretary, at (312) 444-4508.
Yours sincerely,
By: /s/ Jane B. Karpinski
Jane B. Karpinski
Senior Vice President and Controller
(Principal Accounting Officer)