Macatawa Bank Corporation
10753 Macatawa Drive
Holland, Michigan 49424
(616) 820-1444
May 10, 2010
VIA EDGAR
Securities and Exchange Commission
Attention: Mr. Gregory Dundas
Mr. Eric Envall
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Macatawa Bank Corporation |
Ladies and Gentlemen:
On March 31, 2010, Macatawa Bank Corporation ("Macatawa") filed its Registration Statement on Form S-3 (File No. 333-165820) (the "Form S-3") with the Securities and Exchange Commission. Macatawa respectfully requests that the Commission declare the S-3 effective on May 12, 2010, at 4:30 p.m., Washington D.C. time, or as soon thereafter as possible.
Macatawa acknowledges that:
| 1. | Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
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| 2. | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Macatawa from its full responsibility for adequacy and accuracy of the disclosure in the filing; and |
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| 3. | Macatawa may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
10753 Macatawa Drive, Holland, Michigan 49424 • PO Box 3119, Holland, Michigan 49422-3119
Phone 616.820.1444 • Fax 616.494.7644
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| MACATAWA BANK CORPORATION | |
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| By | /s/ Jon W. Swets |
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| Jon W. Swets |