SEC Comment Letter 0000000000-26-004006 to ISABELLA BANK CORP (ISBA)
ISABELLA BANK CORP
Date: April 20, 2026 · CIK: 0000842517 · Accession: 0000000000-26-004006
AI Filing Summary & Sentiment
File numbers found in text: 333-295098
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<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>