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SEC Comment Letter for WEST BANCORPORATION INC (WTBA) (CIK 0001166928) (WTBA) — Mar 6, 2020

WEST BANCORPORATION INC (WTBA) (CIK 0001166928)
Date: March 6, 2020 · CIK: 0001166928 · Accession: 0000000000-20-002037

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File numbers found in text: 333-236740

Date
March 5, 2020
Author
Office of Finance
Form
UPLOAD
Company
WEST BANCORPORATION INC (WTBA) (CIK 0001166928)

Letter

March 5, 2020 James W. Noyce Chairman of the Board West Bancorporation, Inc. 1601 22nd Street West Des Moines, IA 50266 Re:West Bancorporation, Inc. Registration Statement on Form S-3 Filed February 28, 2020 File No. 333-236740 Dear Mr. Noyce: 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 Julia Griffith at 202-551-3267 with any questions.

Sincerely,
Division of Corporation Finance
Office of Finance

Show Raw Text
March 5, 2020
James W. Noyce
Chairman of the Board
West Bancorporation, Inc.
1601 22nd Street
West Des Moines, IA 50266
Re:West Bancorporation, Inc.
Registration Statement on Form S-3
Filed February 28, 2020
File No. 333-236740
Dear Mr. Noyce:
            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 Julia Griffith at 202-551-3267 with any questions.

Sincerely,
Division of Corporation Finance
Office of Finance