SEC Comment Letter for WEST BANCORPORATION INC (WTBA) (CIK 0001166928) (WTBA) — Sep 27, 2013
WEST BANCORPORATION INC (WTBA) (CIK 0001166928)
Date: Sept. 27, 2013 · CIK: 0001166928 · Accession: 0000000000-13-053536
AI Filing Summary & Sentiment
Reasoning
Letter
September 27, 2013 Via E -mail Doug Gulling Chief Financial Officer West Bancorporation, Inc. 1601 22nd Street West Des Moines , IA 50266
Re: West Bancorporation, Inc. Form 10 -K for the period ended December 31, 2012 Filed March 6, 2013 Form 10 -Q for the period ended June 30, 2013 Filed July 26, 2013 File No. 00 0-49677
Dear M r. Gulling :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require.
Sincerely,
/s/ Amit Pande
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September 27, 2013 Via E -mail Doug Gulling Chief Financial Officer West Bancorporation, Inc. 1601 22nd Street West Des Moines , IA 50266 Re: West Bancorporation, Inc. Form 10 -K for the period ended December 31, 2012 Filed March 6, 2013 Form 10 -Q for the period ended June 30, 2013 Filed July 26, 2013 File No. 00 0-49677 Dear M r. Gulling : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require. Sincerely, /s/ Amit Pande Amit Pande Accounting Branch Chief