VIA EDGAR
Mr. Kevin W. Vaughn
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-4561
| Re: | IBERIABANK Corporation | |
| Form 10-K for Fiscal Year Ended December 31, 2009 | ||
| Filed March 16, 2010 | ||
| Form 10-Q for Fiscal Quarter Ended September 30, 2010 | ||
| Filed November 9, 2010 | ||
| File No. 000-25756 | ||
Dear Mr. Vaughn:
For reasons discussed with Mr. Volley in a telephone conversation earlier today, we hereby request a 10 business day extension of time, to Monday, January 31, 2011, to respond to your letter of comment dated January 3, 2011, regarding the above-captioned filings by IBERIABANK Corporation
If you have any questions or comments regarding this request, please do not hesitate to contact the undersigned at (337) 521-4162.
| Sincerely, |
/s/ Jeffrey A. Powell |
| Chief Accounting Officer & Corporate Controller |
cc: Michael C. Volley, Staff Accountant-SEC
