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SEC Company Response from ISABELLA BANK CORP (ISBA) (CIK 0000842517) (ISBA) — Dec 27, 2012

ISABELLA BANK CORP (ISBA) (CIK 0000842517)
Date: Dec. 27, 2012 · CIK: 0000842517 · Accession: 0001193125-12-516510

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File numbers found in text: 000-18415

Date
December 27, 2012
Author
ISABELLA BANK CORPORATION
Form
CORRESP
Company
ISABELLA BANK CORP (ISBA) (CIK 0000842517)

Letter

VIA EDGAR Division of Corporate Finance Securities and Exchange Commission Filed March 12, 2012 Form 10-Q for Fiscal Quarter Ended September 30, 2012 Filed November 7, 2012 File No. 000-18415

Dear Mr. Cline:

This letter is to confirm our counsel’s conversation of today with you regarding Isabella Bank Corporation’s (“Isabella”) request to extend its time to respond to the letter from Mr. Marc Thomas dated December 27, 2012. As communicated to you by our counsel, several of Isabella and its advisors’ staff members who will assist with preparing Isabella’s response to the letter are out of the office due to the holidays. Accordingly, our counsel requested today that Isabella be allowed to respond to the letter by January 25, 2013, instead of within the 10 business days as indicated in the letter. Isabella understands that its request has been approved.

Thank you.

Very truly yours,
ISABELLA BANK CORPORATION

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CORRESP
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Correspondence

 December 27, 2012

 VIA EDGAR

 Mr. Paul Cline

 Staff Accountant

 Division of Corporate Finance

Securities and Exchange Commission

 100 F Street
NE

 Washington, DC 20549-4561

Re:
Isabella Bank Corporation

Form 10-K for Fiscal Year Ended December 31, 2011

Filed March 12, 2012

Form 10-Q for Fiscal Quarter Ended September 30, 2012

Filed November 7, 2012

File No. 000-18415

 Dear Mr. Cline:

This letter is to confirm our counsel’s conversation of today with you regarding Isabella Bank Corporation’s (“Isabella”) request to
extend its time to respond to the letter from Mr. Marc Thomas dated December 27, 2012. As communicated to you by our counsel, several of Isabella and its advisors’ staff members who will assist with preparing Isabella’s response to the
letter are out of the office due to the holidays. Accordingly, our counsel requested today that Isabella be allowed to respond to the letter by January 25, 2013, instead of within the 10 business days as indicated in the letter. Isabella understands
that its request has been approved.

 Thank you.

 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    989-772-9471www.isabellabank.com