SEC Comment Letter for INDEPENDENT BANK (IBCP) — Jun 27, 2007

INDEPENDENT BANK CORP /MI/ (IBCP) (CIK 0000039311)
Date: June 27, 2007 · CIK: 0000039311 · Accession: 0000000000-07-031385

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File numbers found in text: 000-07818

Date

June 27, 2007

Author

John P. Nolan

Form

UPLOAD

Company

INDEPENDENT BANK CORP /MI/ (IBCP) (CIK 0000039311)

Letter

Mail Stop 4561 June 27, 2007 Mr. Robert N. Shuster Chief Financial Officer Independent Bank Corporation 230 W. Main St. P.O. Box 491 Ionia, MI 48846

Re: Independent Bank Corporation Form 10-K for the Fiscal Year Ended December 31, 2006 Filed March 12, 2007 File No. 000-07818

Dear Mr. Shuster:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
John P. Nolan
Accounting Branch Chief

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Mail Stop 4561

June 27, 2007

Mr. Robert N. Shuster
Chief Financial Officer
Independent Bank Corporation
230 W. Main St.
P.O. Box 491
Ionia, MI 48846

Re: Independent Bank Corporation
  Form 10-K for the Fiscal Year Ended December 31, 2006
  Filed March 12, 2007
  File No. 000-07818

Dear Mr. Shuster:

We have completed our review of your Form 10-K and related filings and have no
further comments at this time.

Sincerely,

John P. Nolan
Accounting Branch Chief

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