FIRST NORTHWEST BANCORP
105 West 8th Street
Port Angeles, Washington 98362
June 1, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: First Northwest Bancorp
Registration Statement on Form S-4 (File No. 333-256438)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, First Northwest Bancorp, a Washington corporation (the “Company”), respectfully requests that the effective time of the above-referenced Registration Statement on Form S-4 filed by the Company be accelerated to 12:00 noon Eastern Time on June 4, 2021, or as soon thereafter as practicable.
Sincerely,
FIRST NORTHWEST BANCORP
By: /s/ Matthew P. Deines Name: Matthew P. Deines Title: President and Chief Executive Officer |
