February 13, 2007
VIA EDGAR FILING
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Attn: Jonathan Gottlieb
| | Re: | AmericanWest Bancorporation |
| | | Registration Statement on Form S-4 |
| | | Request for Acceleration of Effectiveness |
Dear Mr. Gottlieb:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, the undersigned registrant hereby respectfully requests that the above-referenced registration statement be declared effective at 5:00 p.m. eastern time on Wednesday, February 14, 2007 or as soon thereafter as practicable.
In connection with this request, the undersigned registrant represents as follows:
| | 1. | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| | 2. | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| | 3. | the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | |
Very truly yours, AMERICANWEST BANCORPORATION |
| |
| By: | | /s/ R. Blair Reynolds |
Name: | | R. Blair Reynolds |
Title: | | Executive Vice President and General Counsel |
