SEC Comment Letter for WEST BANCORPORATION INC (WTBA) (CIK 0001166928) (WTBA) — Nov 17, 2010
WEST BANCORPORATION INC (WTBA) (CIK 0001166928)
Date: Nov. 17, 2010 · CIK: 0001166928 · Accession: 0000000000-10-068737
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49677
Referenced dates: June 7, 2010
Letter
November 17, 2010 By U.S. Mail and facsimile: (515) 222-2346 Mr. David D. Nelson Chief Executive Officer and President West Bancorporation, Inc. 1601 22 nd Street West Des Moines, IA 50266 Re: West Bancorporation, Inc. Form 10-K for fiscal year ended December 31, 2009 Form 10-Q for the period ended September 30, 2010 File Number 000-49677
Dear Mr. Nelson: We have reviewed your filing and your res ponses dated June 7, 2010 to our letter of May 21, 2010 and we have the following comment:
Form 10-K for the year ended December 31, 2009
Item 11. Executive Compensation Summary compensation table, page 16 1. We note your response to comment 12 of your letter dated June 7, 2010. We cannot agree with your conclusion that no one ot her than Mr. Winterbottom serves in an executive officer capacity as defined by Rule 3b-7 of the Exchange Act. Please revise your Form 10-K to satisfy the requ irements of Item 402(a)(3)(iii). Please contact Eric Envall at (202) 551- 3234 or me at (202) 551-3434 with any other questions. Sincerely, Michael Clampitt Attorney- Advisor
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November 17, 2010
By U.S. Mail and facsimile: (515) 222-2346
Mr. David D. Nelson
Chief Executive Officer and President West Bancorporation, Inc. 1601 22
nd Street
West Des Moines, IA 50266
Re: West Bancorporation, Inc. Form 10-K for fiscal year ended December 31, 2009 Form 10-Q for the period ended September 30, 2010 File Number 000-49677
Dear Mr. Nelson:
We have reviewed your filing and your res ponses dated June 7, 2010 to our letter of May
21, 2010 and we have the following comment:
Form 10-K for the year ended December 31, 2009
Item 11. Executive Compensation
Summary compensation table, page 16
1. We note your response to comment 12 of your letter dated June 7, 2010. We cannot
agree with your conclusion that no one ot her than Mr. Winterbottom serves in an
executive officer capacity as defined by Rule 3b-7 of the Exchange Act. Please revise
your Form 10-K to satisfy the requ irements of Item 402(a)(3)(iii).
Please contact Eric Envall at (202) 551- 3234 or me at (202) 551-3434 with any other
questions.
Sincerely,
Michael Clampitt
Attorney- Advisor