[First Capital, Inc. Letterhead]
May 17, 2011
Via EDGAR
Sharon M. Blume
Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | First Capital, Inc. | |
Form 10-K for Fiscal Year Ended December 31, 2010 | ||
Filed March 25, 2011 | ||
SEC File No. 0-25023 |
Dear Ms. Blume:
First Capital, Inc. requests an extension until May 31, 2011 to respond to the Staff’s comment letter dated May 5, 2011 with respect to the above referenced filing. The extension is requested because of scheduling conflicts involving persons responsible for responding to the comments.
Please contact the undersigned at (812) 734-3464 if you have any questions.
Sincerely,
/s/ R. Christopher Frederick
R. Christopher Frederick
Chief Financial Officer
cc: Michael Volley, SEC Staff Accountant