Exhibit 15
Acknowledgement of Independent Registered Public Accounting Firm
The Board of Directors and Audit Committee
First Midwest Bancorp, Inc.
We are aware of the incorporation by reference in the Registration Statement (Form S-8 as filed on May 21, 2008) of First Midwest Bancorp, Inc. pertaining to the Amended and Restated Non-Employee Directors Stock Plan of our report dated May 6, 2008 relating to the unaudited consolidated interim financial statements of First Midwest Bancorp, Inc. that are included in its Form 10-Q for the quarter ended March 31, 2008.
/s/ Ernst & Young LLP |
Chicago, Illinois
May 21, 2008