SEC Comment Letter for WILSON BANK HOLDING CO (WBHC) (CIK 0000885275) (WBHC) — Dec 15, 2005
WILSON BANK HOLDING CO (WBHC) (CIK 0000885275)
Date: Dec. 15, 2005 · CIK: 0000885275 · Accession: 0000000000-05-062469
AI Filing Summary & Sentiment
Letter
December 15, 2005 via U.S. mail and facsimile J. Randall Clemons President and Chief Executive Officer Wilson Bank Holding Company 623 West Main Street Lebanon, Tennessee 37087
Re: Wilson Bank Holding Company Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 16, 2005 Form 10-K/A for Fiscal Year Ended December 31, 2004 Filed April 29, 2005 Form 10-K/A for Fiscal Year Ended December 31, 2004 Filed December 14, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 0-20402
Dear Mr. Clemons:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Tracey Houser, Staff Accountant, at (202) 551-3736, or me, in her absence, at (202) 551-3255.
Sincerely,
Nili Shah
Accounting Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
December 15, 2005
via U.S. mail and facsimile
J. Randall Clemons
President and Chief Executive Officer
Wilson Bank Holding Company
623 West Main Street
Lebanon, Tennessee 37087
Re: Wilson Bank Holding Company
Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 16, 2005
Form 10-K/A for Fiscal Year Ended December 31, 2004
Filed April 29, 2005
Form 10-K/A for Fiscal Year Ended December 31, 2004
Filed December 14, 2005
Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30,
2005,
and September 30, 2005
File No. 0-20402
Dear Mr. Clemons:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Tracey Houser, Staff Accountant, at
(202) 551-3736, or me, in her absence, at (202) 551-3255.
Sincerely,
Nili Shah
Accounting Branch Chief
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J. Randall Clemons
Wilson Bank Holding Company
November 18, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>