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SEC Comment Letter 0000000000-26-004006 to ISABELLA BANK CORP (ISBA)

ISABELLA BANK CORP
Date: April 20, 2026 · CIK: 0000842517 · Accession: 0000000000-26-004006

Offering / Registration Process

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File numbers found in text: 333-295098

Date
April 20, 2026
Author
Division of
Form
UPLOAD
Company
ISABELLA BANK CORP

Letter

Re: Isabella Bank Corporation Registration Statement on Form S-3 Filed April 16, 2026 File No. 333-295098 Dear Jerome E. Schwind:

April 20, 2026

Jerome E. Schwind Chief Executive Officer Isabella Bank Corporation 401 N. Main Street Mt. Pleasant, MI 48858

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: Josh T. McNulty, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 20, 2026

Jerome E. Schwind
Chief Executive Officer
Isabella Bank Corporation
401 N. Main Street
Mt. Pleasant, MI 48858

 Re: Isabella Bank Corporation
 Registration Statement on Form S-3
 Filed April 16, 2026
 File No. 333-295098
Dear Jerome E. Schwind:

 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: Josh T. McNulty, Esq.
</TEXT>
</DOCUMENT>