September 11, 2008
Kevin W. Vaughn
Accounting Branch Chief
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Federal Home Loan Bank of Seattle
Form 10-K for Fiscal Year Ended December 31, 2007
Filed March 28. 2008
Form 10-Q for the Quarterly Period ended June 30, 2008
Filed August 13, 2008
File No. 000-51406
Dear Mr. Vaughn,
As discussed by telephone with your office today, the Federal Home Loan Bank of Seattle has requested an extension of time to reply to the Commission's letter of September 2, 2008. Since our response involves revising certain disclosures in our Form 10-Q for the quarterly period ended September 30, 2008, we require additional time for sufficient review and coordination with our external auditors, securities counsel and audit committee. We expect to provide our response on or before September 25, 2008.
You may contact me at 206.340.2354, if you have any questions regarding our extension request.
Sincerely,
/s/ Christina J. Gehrke
Christina J. Gehrke
Senior Vice President, Chief Accounting and Administrative Officer