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JAMES I. LUNDY, III ATTORNEYATLAW | | |
| | 1701 PENNSYLVANIA AVENUE,NW SUITE 300 WASHINGTON, DC 20006 (202) 349-7130 (202) 318-4623 JILUNDYIII@VERIZON.NET |
August 22, 2012
-Via EDGAR-
Mr. John P. Nolan
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4720
Re: | Southwest Bancorp, Inc. |
| Form 10-K for December 31, 2011 |
| Form 10-Q for March 31, 2012 |
| Form 10-Q for June 30, 2012 |
Dear Mr. Nolan:
This letter is provided on behalf of Southwest Bancorp, Inc., Stillwater, Oklahoma (“Southwest”) in response to the staff’s comments communicated by letter dated August 9, 2012 (the “Comment Letter”). I serve as special legal counsel to Southwest. As we discussed by phone last week, Southwest intends to provide its response to the Comment Letter on or before September 5, 2012.
Please contact me if you require additional information. I can be reached at 202.349.7130, fax 202.318.4623, or email at JILundyIII@Verizon.net.
Very truly yours,
/s/ James I. Lundy, III
James I. Lundy, III
cc: | Securities and Exchange Commission |
William Schroeder, Staff Accountant
Southwest Bancorp, Inc.
Rick Green
President and Chief Executive Officer
Randy Waldrup
Executive Vice President and Interim Chief Financial Officer
Rusty N. LaForge
Executive Vice President, Secretary, and General Counsel