CORRESP 1 filename1.htm

Document

August 10, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: Isabella Bank Corporation

Registration Statement on Form S-4

File No. 333-258102

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m. on Thursday, August 12, 2021, or as soon thereafter as is practicable.

			Very truly yours,
			ISABELLA BANK CORPORATION
			By:			/s/ Jae A. Evans
			Name:			Jae A. Evans
			Title:			President & CEO