SEC Comment Letter for INDEPENDENT BANK (IBCP) — Nov 25, 2009

INDEPENDENT BANK CORP /MI/ (IBCP) (CIK 0000039311)
Date: Nov. 25, 2009 · CIK: 0000039311 · Accession: 0000000000-09-066857

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File numbers found in text: 000-07818

Date

November 23, 2009

Author

Amit Pande

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 4720 November 23, 2009 By U.S. Mail and facsimile to (616) 527-5833 Mr. Robert N. Shuster Executive Vice President and Chief Financial Officer Independent Bank Corporation 230 W. Main St. P.O. Box 491 Ionia, Michigan 48846 Re: Independent Bank Corporation Form 10-K for the Fiscal Year December 31, 2008 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.

S i n c e r e l y , A m i t P a n d e Accounting Branch Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
  CORPORATION FINANCE

Mail Stop 4720
November 23, 2009

By U.S. Mail and facsimile to (616) 527-5833
Mr. Robert N. Shuster Executive Vice President and Chief Financial Officer  Independent Bank Corporation 230 W. Main St. P.O. Box 491  Ionia, Michigan 48846
Re: Independent Bank Corporation
  Form 10-K for the Fiscal Year December 31, 2008
  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.

        S i n c e r e l y ,          A m i t  P a n d e         Accounting Branch Accountant

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