UNITED STATES | ENGLAND | GERMANY | CHINA
Jonathan R. Zimmerman
JZimmerman@faegre.com
(612) 766-8419
JZimmerman@faegre.com
(612) 766-8419
July 9, 2008
Securities and Exchange Commission | VIA EDGAR AND FACSIMILE | |
Mail Stop 4561 100 F Street, N.E. | Fax: (202) 772-9208 | |
Washington, D.C. 20549-4561 |
Attention: | John Nolan, Accounting Branch Chief | |
Christian Windsor, Special Counsel | ||
Matt McNair, Staff Attorney | ||
John Spitz, Staff Accountant |
Re: | HMN Financial, Inc. | |
Form 10-K for the fiscal year ended December 31, 2007, filed March 4, 2008 | ||
File No. 000-24100 | ||
Gentlemen,
We are counsel to HMN Financial, Inc., a Delaware corporation (the “Company”). The Company received a comment letter dated June 26, 2008 regarding the Staff’s review of the Company’s Form 10-K for the fiscal year ended December 31, 2007. The comment letter indicated that the Company should respond to the comments within ten business days or tell you when the Company will provide you with a response. The Company is in the process of undertaking the appropriate work to formulate thorough responses to the Staff’s comments, including closing its books for its quarter ended June 30, 2008 to provide certain requested information related the Company’s June 30, 2008 non-performing loans, and intends to respond to the Staff’s comments by Thursday, July 31, 2008. The Company appreciates the extension.
Very truly yours, | ||
/s/Jonathan R. Zimmerman | ||
Jonathan R. Zimmerman |
cc: | Jon J. Eberle, | |
Chief Financial Officer, HMN Financial, Inc. |
2200 WELLS FARGO CENTER | 90 SOUTH SEVENTH STREET | MINNEAPOLIS MINNESOTA 55402-3901
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