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SEC Comment Letter 0000000000-25-002215 to ISABELLA BANK CORP (ISBA)

ISABELLA BANK CORP
Date: Feb. 26, 2025 · CIK: 0000842517 · Accession: 0000000000-25-002215

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File numbers found in text: 000-18415

Date
February 26, 2025
Author
Office of Finance
Form
UPLOAD
Company
ISABELLA BANK CORP

Letter

February 26, 2025 William M. Schaefer Chief Financial Officer Isabella Bank Corporation 401 North Main Street Mount Pleasant, MI 48858 Re:Isabella Bank Corporation Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 000-18415 Dear William M. Schaefer: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Finance

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February 26, 2025
William M. Schaefer
Chief Financial Officer
Isabella Bank Corporation
401 North Main Street
Mount Pleasant, MI 48858
Re:Isabella Bank Corporation
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 000-18415
Dear William M. Schaefer:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Finance