SEC Comment Letter for WEST BANCORPORATION INC (WTBA) (CIK 0001166928) (WTBA) — Mar 7, 2017
WEST BANCORPORATION INC (WTBA) (CIK 0001166928)
Date: March 7, 2017 · CIK: 0001166928 · Accession: 0000000000-17-007494
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Reasoning
File numbers found in text: 333-216393
Letter
Mail Stop 4720 March 7, 2017 Via E -mail Douglas R. Gulling Executive Vice President, Treasurer , and Chief Financial Officer West Bancorporation, Inc. 1601 22nd Street West Des Moines, IA 50266
Re: West Bancorporation, Inc. Registration Statement on Form S-3 Filed March 2, 2017 File No. 333-216393
Dear Mr. Gulling :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Kate Donovan, Staff Attorney, at (202) 551 -8636 with any questions.
Sincerely,
/s/ David Lin
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Mail Stop 4720 March 7, 2017 Via E -mail Douglas R. Gulling Executive Vice President, Treasurer , and Chief Financial Officer West Bancorporation, Inc. 1601 22nd Street West Des Moines, IA 50266 Re: West Bancorporation, Inc. Registration Statement on Form S-3 Filed March 2, 2017 File No. 333-216393 Dear Mr. Gulling : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kate Donovan, Staff Attorney, at (202) 551 -8636 with any questions. Sincerely, /s/ David Lin David Lin Senior Staff Attorney Office of Financial Services cc: Donald L. Norman, Jr., Esq.