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CORRESP
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    November
      18, 2008

    VIA
      EDGAR
      SUBMISSION

    Securities
      and Exchange Commission

    100
      F
      Street, N.E.

    Washington,
      D.C. 20549

    Attention:
      Mr. William Friar

            Re:

              West
                Bancorporation, Inc.

    Preliminary
      Proxy Statement on Schedule 14A

    Filed
      November 12, 2008

    File
      No.
      0-49677

    Ladies
      and Gentlemen:

    We
      are
      writing with respect to the preliminary proxy statement on Schedule 14A of
      West
      Bancorporation, Inc. (the “Company”), as filed with the SEC on November 12, 2008
      (the “Proxy Statement”). Concurrently with the filing of this letter, the
      Company is filing a revised preliminary Proxy Statement (the “Revised Proxy
      Statement”).

    Following
      our discussion with the staff on November 14, the Company has included in the
      Revised Proxy Statement condensed pro forma statements of income that show
      the
      pro forma impact assuming the Company received TARP proceeds at the minimum
      level and at the level for which the Company applied, which is slightly less
      than the maximum allowable amount. For both of these scenarios, pro forma data
      is shown for the year ended December 31, 2007 and the nine months ended
      September 30, 2008. The Company has also included in the Revised Proxy Statement
      the information called for by Item 13(a) of Schedule 14A. As permitted, the
      information required under Item 13(a)(1) through (5) has been incorporated
      by
      reference to Company filings with the SEC.

    The
      pro
      forma information begins on page 6 of the Revised Proxy Statement and continues
      through page 9. The incorporation by reference to Company filings is on pages
      12
      and 13.

    The
      Company recognizes that, because of the incorporation by reference to Company
      filings with the SEC, it is necessary to have a 20 business day time period
      between the mailing of the Definitive Proxy Statement and the Special
      Shareholders’ Meeting. The actual date of the Special Shareholders’ Meeting will
      be determined when the staff has completed its review of the Revised Proxy
      Statement, but we hope to hold the meeting around December 18, 2008. The record
      date for the meeting will remain November 7, 2008.

    If
      you
      have any questions regarding the foregoing or the Revised Proxy Statement,
      please contact the undersigned at 515-222-2309.

    Sincerely,

    /s/
      Douglas R. Gulling

    Douglas
      R. Gulling

    Executive
      Vice President and Chief Financial Officer