[Sandler O’Neill Letterhead]
November 7, 2014
Via EDGAR and Email
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: First Northwest Bancorp, Port Angeles, Washington
Registration Statement on Form S-1 (Commission File No. 333-185101)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, we hereby join First Northwest Bancorp in requesting the above-referenced Registration Statement on Form S-1 be declared effective at 11:00 a.m. on Wednesday, November 12, 2014, or as soon thereafter as practicable.
| | Sincerely, |
| | |
| | /s/Jennifer A. Docherty |
| | |
| | Jennifer A. Docherty |
| | Authorized Signatory |
cc: Josh Samples, Esquire, Division of Corporation Finance, Securities and Exchange
Commission
Christina Harley, Staff Attorney, Securities and Exchange Commission
Gus Rodriguez, Staff Accountant, Securities and Exchange Commission
