GODFREY & KAHN, S.C.
ATTORNEYS AT LAW
780 North Water Street
Milwaukee, WI 53202
Ph: (414) 273-3500 / Fax: (414) 273-5198
October 28, 2015
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington DC 20549
RE: Baylake Corp.
Ladies and Gentlemen:
Transmitted herewith via EDGAR on behalf of Baylake Corp. (the “Company”), please find Amendment No. 3 to the Company’s Registration Statement on Form S-4 (File No. 333-205127) (the “Registration Statement”).
If you have any questions regarding this filing, please do not hesitate to contact me at 414-287-9663.
Very truly yours,
GODFREY & KAHN, S.C.
/s/ Thomas A. Bausch
Thomas A. Bausch
cc: Robert J. Cera
OFFICES IN MILWAUKEE, MADISON, WAUKESHA, GREEN BAY AND APPLETON, WI, AND WASHINGTON DC
GODFREY & KAHN IS A MEMBER OF TERRALEX®, A WORLDWIDE NETWORK OF INDEPENDENT LAW FIRMS
