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
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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