Mail Stop 4561
								July 28, 2005

By U.S. Mail and Facsimile to (509) 465-9681

Robert M. Daugherty
President and Chief Executive Officer
AmericanWest Bancorporation
41 West Riverside Avenue, Suite 400
Spokane, Washington
99201

Re:	AmericanWest Bancorporation
	Form 10-K for Fiscal Year Ended December 31, 2004
      Filed March 15, 2005
	File No. 000-18561

Dear Mr. Daugherty:

      We have limited our review of your filing to the issue we
have
addressed in our comment.  Where indicated, we think you should
revise your document in response to this comment.  If you
disagree,
we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  In some of our comments, we may
ask
you to provide us with information so we may better understand
your
disclosure.  After reviewing this information, we may raise
additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comment or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Changes in Credit Administration and Officers
1. You note major changes in your credit administration and
policies
and have announced major officer replacements.  Please tell us
whether you made these changes in response to regulatory agency
direction or recommendations.

If you entered into a regulatory agreement or understanding of any
form related to these changes, please tell us and amend your Form
10-
K for December 31, 2004 and Form 10-Q for March 31, 2005 to
disclose
the following:

* The nature and term of any agreements or understandings,
* The significant requirements of any agreements or
understandings,
and
* The expected impact these requirements may have on your credit
policies, asset and liability management, and results of
operations
and cash flows in the future.


       As appropriate, please amend your filing and respond to
this
comment within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comment and
provides any requested information.  Detailed cover letters
greatly
facilitate our review.  Please understand that we may have
additional
comments after reviewing your amendment and responses to our
comment.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comment, please provide,
in
writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.



	You may contact Margaret Fitzgerald at (202) 551-3556 or me
at
(202) 551-3490 if you have questions regarding comments on the
financial statements and related matters.


      Sincerely,



      Don Walker
Senior Assistant Chief Accountant


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Robert M. Daugherty
AmericanWest Bancoporation
July 28, 2005
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