SEC Comment Letter for HAWTHORN BANCSHARES, INC. (HWBK) (CIK 0000893847) (HWBK) — Mar 1, 2011

HAWTHORN BANCSHARES, INC. (HWBK) (CIK 0000893847)
Date: March 1, 2011 · CIK: 0000893847 · Accession: 0000000000-11-012923

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File numbers found in text: 000-23636

Date

March 1, 2011

Author

Amit Pande

Form

UPLOAD

Company

HAWTHORN BANCSHARES, INC. (HWBK) (CIK 0000893847)

Letter

March 1, 2011 Mr. David T. Turner Chairman of the Board and Chief Executive Officer Hawthorn Bancshares, Inc. 300 Southwest Longview Boulevard Lee’s Summit, Missouri 64081 Re: Hawthorn Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 15, 2010 Forms 10-Q for Fiscal Quarters Ended March 31, 2010, June 30, 2010 and September 30, 2010 File No. 000-23636

Dear Mr. Turner, We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

Amit Pande Accounting Branch Chief

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March 1, 2011
 Mr. David T. Turner
Chairman of the Board and Chief Executive Officer
Hawthorn Bancshares, Inc.  300 Southwest Longview Boulevard Lee’s Summit, Missouri 64081
Re: Hawthorn Bancshares, Inc.
Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 15, 2010 Forms 10-Q for Fiscal Quarters Ended March 31, 2010,  June 30, 2010 and September 30, 2010
  File No. 000-23636

Dear Mr. Turner,   We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

Amit Pande  Accounting Branch Chief

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