August 31, 2005

Mail Stop 4561

By U.S. Mail and facsimile to (641) 673-7836

Charles S. Howard
President & Chief Executive Officer
MidWestOne Financial Group, Inc.
222 First Avenue East
Oskaloosa, Iowa 52577

	Re:	MidWestOne Financial Group, Inc.
		Form 10-K for the year ended December 31, 2004
		File No. 0-24630

Dear Mr. Howard:

      We have reviewed your filing and have the following comment.
We have limited our review to the matter related to the issue
raised
in our comment.  Where indicated, we think you should amend your
filing, as applicable, 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.

	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.

Form 10-K

General

1. Please refer to Exchange Act Rule 12b-23 and revise to file
your
annual report contained in your definitive proxy statement as
Exhibit
13 to your Form 10-K.

*    *    *    *

       Please file an amendment in response to this comment within
10
business days.  Include a response cover letter with your
amendment.
Detailed cover letters greatly facilitate our review.  Please file
your response letter on EDGAR.  Please understand that we may have
additional comments after reviewing your response to our comment.
	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed 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 comments, 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 Isa Farhat at (202) 551-3485 or me at (202)
551-3490 if you have questions regarding comments on the financial
statements and related matters.



      Sincerely,


						Donald Walker
						Senior Assistant Chief Accountant


Charles S. Howard
MidWestOne Financial Group, Inc.
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