SEC Comment Letter for FIRST BUSINESS FINANCIAL SERVICES, INC. (FBIZ) (CIK 0001521951) (FBIZ) — Jul 8, 2013
FIRST BUSINESS FINANCIAL SERVICES, INC. (FBIZ) (CIK 0001521951)
Date: July 8, 2013 · CIK: 0001521951 · Accession: 0000000000-13-036852
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July 8, 2013 Via E -mail James Ropella Chief Financial Officer First Business Financial Services, Inc. 401 Charmany Drive Madison, WI 53719 Re: First Business Financial Services, Inc. Form 10 -K for the period ended December 31, 2012 Filed March 8, 2013 File No. 00 1-34095 Dear M r. Ropella : We have completed our review of your filing. 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 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 to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Amit Pande Amit Pande Accounting Branch Chief