SEC Comment Letter for WEST BANCORPORATION INC (WTBA) (CIK 0001166928) (WTBA) — Jan 7, 2011

WEST BANCORPORATION INC (WTBA) (CIK 0001166928)
Date: Jan. 7, 2011 · CIK: 0001166928 · Accession: 0000000000-11-001400

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File numbers found in text: 000-49677

Date

January 7, 2011

Author

Michael Clampitt

Form

UPLOAD

Company

WEST BANCORPORATION INC (WTBA) (CIK 0001166928)

Letter

January 7, 2011 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 completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

Michael Clampitt Attorney- Advisor

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January 7, 2011

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

Michael Clampitt Attorney- Advisor

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