[First Financial Northwest, Inc. Letterhead]
May 21, 2018
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Eric Envall
Re: First Financial Northwest, Inc.
Request for Acceleration of Effectiveness of
Registration Statement on Form S-3 (File No. 333-224861)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, First Financial Northwest, Inc. ("Company") hereby respectfully requests acceleration of the effective date of the above-referenced registration statement to 2:00 p.m., Eastern Daylight Time, on Thursday, May 24, 2018, or as soon thereafter as is practicable.
| Sincerely, |
| |
| FIRST FINANCIAL NOTHWEST, INC. |
| | |
| | |
| | By: /s/Richard P. Jacobson |
| Name: Richard P. Jacobson |
| Title: Executive Vice President and Chief Financial Officer |
