SEC Comment Letter for INDEPENDENT BANK (IBCP) — May 11, 2026
INDEPENDENT BANK CORP /MI/
Date: May 11, 2026 · CIK: 0000039311 · Accession: 0000000000-26-004745
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File numbers found in text: 333-295489
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 11, 2026 Gavin A. Mohr Chief Financial Officer Independent Bank Corporation 4200 East Beltline Grand Rapids, MI 49525 Re: Independent Bank Corporation Registration Statement on Form S-4 Filed May 1, 2026 File No. 333-295489 Dear Gavin A. Mohr: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Kimberly A. Baber, Esq. </TEXT> </DOCUMENT>