December 27, 2012
VIA EDGAR
Mr. Paul Cline
Staff Accountant
Division of Corporate Finance
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549-4561
| Re: | Isabella Bank Corporation |
| Form 10-K for Fiscal Year Ended December 31, 2011 |
| Filed March 12, 2012 |
| Form 10-Q for Fiscal Quarter Ended September 30, 2012 |
| Filed November 7, 2012 |
| File No. 000-18415 |
Dear Mr. Cline:
This letter is to confirm our counsel’s conversation of today with you regarding Isabella Bank Corporation’s (“Isabella”) request to extend its time to respond to the letter from Mr. Marc Thomas dated December 27, 2012. As communicated to you by our counsel, several of Isabella and its advisors’ staff members who will assist with preparing Isabella’s response to the letter are out of the office due to the holidays. Accordingly, our counsel requested today that Isabella be allowed to respond to the letter by January 25, 2013, instead of within the 10 business days as indicated in the letter. Isabella understands that its request has been approved.
Thank you.
Very truly yours,
ISABELLA BANK CORPORATION
/s/ Peggy L. Wheeler | ||
| Peggy L. Wheeler | ||
cc: Dennis P. Angner
ISABELLA BANK CORPORATION P.O. Box 100 Mt.Pleasant, MI 48804-0100 989-772-9471www.isabellabank.com