Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 4561
Washington, D.C. 20549-0408
Attention: Mr. Justin Dobbie
RE: Old Second Bancorp, Inc.
Form 10-K for the fiscal year ended December 31, 2008 (filed March 16, 2009)
Form 8-K (filed April 21, 2009)
File No. 000-10537
Dear Mr. Dobbie:
Please allow this letter to serve as Old Second Bancorp, Inc.’s (“Old Second”) request for additional time to respond to the comments of the Staff contained in a letter, dated April 27, 2009, relating to the above-referenced filings. Old Second is currently working with its independent public accountants and legal counsel to respond to the April 27 letter and will provide a complete written response as required no later than May 21, 2009.
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| Very truly yours, |
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| /s/ J. Douglas Cheatham |
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| J. Douglas Cheatham |
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| Executive Vice President and |
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| Chief Financial Officer |
