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SEC Company Response from ISABELLA BANK CORP (ISBA) (CIK 0000842517) (ISBA) — Jul 6, 2010

ISABELLA BANK CORP (ISBA) (CIK 0000842517)
Date: July 6, 2010 · CIK: 0000842517 · Accession: 0000950123-10-063747

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File numbers found in text: 000-18415

Date
July 6, 2010
Author
ISABELLA BANK CORPORATION
Form
CORRESP
Company
ISABELLA BANK CORP (ISBA) (CIK 0000842517)

Letter

VIA EDGAR Division of Corporation Finance Securities and Exchange Commission File No. 000-18415 Form 10-Q Filed May 7, 2010 File No. 000-18415

Dear Ms. McHale:

This letter is to confirm our counsel’s conversation of today with Ms. Chris Harley regarding Isabella Bank Corporation’s (“Isabella”) request to extend the time to respond to your letter of June 30, 2010. As discussed with Ms. Harley, Isabella will be allowed to respond by July 22, 2010, instead of within the 10 business days as indicated in your letter.

Very truly yours,
ISABELLA BANK CORPORATION

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CORRESP
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corresp

July 6, 2010

VIA EDGAR

Ms. Kathryn McHale

Attorney-Advisor

Division of Corporation Finance

Securities and Exchange Commission

100 F Street NE

Washington, DC 20549-4561

    Re:

    Isabella Bank Corporation

Form 10-K

Filed March 11, 2010

File No. 000-18415

    Form 10-Q

Filed May 7, 2010

File No. 000-18415

Dear Ms. McHale:

This letter is to confirm our counsel’s conversation of today with Ms. Chris Harley regarding
Isabella Bank Corporation’s (“Isabella”) request to extend the time to respond to your letter of
June 30, 2010. As discussed with Ms. Harley, Isabella will be allowed to respond by July 22, 2010,
instead of within the 10 business days as indicated in your letter.

Very truly yours,

ISABELLA BANK CORPORATION

    /s/ Peggy L. Wheeler

    Peggy L. Wheeler

cc: Dennis P. Angner

ISABELLA BANK CORPORATION    P.O. Box 100 Mt. Pleasant, MI 48804-0100    www.isabellabank.com