August 23, 2011
VIA EDGAR
Mr. Mark Webb
Legal Branch Chief
U.S. Securities and Exchange Commission
Washington, DC 20549
Re: | Intermountain Community Bancorp Forms 10-K and 10-K/A for the Fiscal Year Ended December 31, 2010 Filed March 4, 2011 and April 26, 2011 Form 10-Q for the Quarterly Period Ended March 31, 2011 Filed May 12, 2011 File No. 000-50667 |
Dear Mr. Webb:
This will confirm the telephone conversation of this date among Mr. David Lin of the Staff, Doug Wright, Chief Financial Officer of Intermountain and myself, as counsel for the Company. During the conversation, Mr. Lin advised that it was acceptable for Intermountain to extend the response date to your comment letter until Friday, September 16, 2011 due to Intermountain’s pending significant recapitalization.
Thank you for your assistance in this matter. Please feel free to call me directly at 206-340-9648 if you have any questions.
Sincerely,
GRAHAM & DUNN PC
/s/ Stephen M. Klein
Stephen M. Klein
SMK/sab
cc: | Mr. David Lin (via email) Mr. Doug Wright (via email) |
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