SEC Comment Letter for ISABELLA BANK CORP (ISBA) (CIK 0000842517) (ISBA) — Feb 25, 2013
ISABELLA BANK CORP (ISBA) (CIK 0000842517)
Date: Feb. 25, 2013 · CIK: 0000842517 · Accession: 0000000000-13-010312
AI Filing Summary & Sentiment
Reasoning
Letter
February 2 5, 2012 Via E -mail Dennis P. Angner President and Chief Financial Officer Isabella Bank Corporation 401 North Main Street Mt. Pleasant, Michigan 48858
Re: Isabella Bank Corporation Form 10 -K for Fiscal Year Ended December 31, 2011 Filed March 12, 2012 File No. 000 -18415
Dear Mr. Angner :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securitie s laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Marc Thomas
Show Raw Text
February 2 5, 2012 Via E -mail Dennis P. Angner President and Chief Financial Officer Isabella Bank Corporation 401 North Main Street Mt. Pleasant, Michigan 48858 Re: Isabella Bank Corporation Form 10 -K for Fiscal Year Ended December 31, 2011 Filed March 12, 2012 File No. 000 -18415 Dear Mr. Angner : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securitie s laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Marc Thomas Marc Thomas Staff Accountant