<SEC-DOCUMENT>0000842517-24-000199.txt : 20250326
<SEC-HEADER>0000842517-24-000199.hdr.sgml : 20250326
<ACCEPTANCE-DATETIME>20241112160256
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000842517-24-000199
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ISABELLA BANK Corp
		CENTRAL INDEX KEY:			0000842517
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		EIN:				382830092
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		401 NORTH MAIN STREET
		CITY:			MT PLEASANT
		STATE:			MI
		ZIP:			48858
		BUSINESS PHONE:		9897729471

	MAIL ADDRESS:	
		STREET 1:		401 NORTH MAIN STREET
		CITY:			MT PLEASANT
		STATE:			MI
		ZIP:			48858

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ISABELLA BANK CORP
		DATE OF NAME CHANGE:	20080602

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IBT BANCORP INC /MI/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TEXT>
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<title>Document</title></head><body><div id="i1c03894043234eb1ab999cf59b032c3d_1"></div><div style="min-height:72pt;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div><div style="margin-bottom:8pt"><img alt="logoa.jpg" src="logoa.jpg" style="height:69px;margin-bottom:5pt;vertical-align:text-bottom;width:197px"></div><div style="margin-bottom:8pt"><font><br></font></div><div style="margin-bottom:8pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">November 12, 2024</font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:125%;text-decoration:underline">VIA EDGAR</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">U.S. Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">Division of Corporate Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">Office of Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">Washington, D.C. 20549</font></div><div style="margin-bottom:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">Attention&#58; Jee Yeon Ahn and Robert Klein</font></div><div style="padding-left:45.25pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:125%">Re&#58; Isabella Bank Corporation</font></div><div style="padding-left:68.55pt;padding-right:86.45pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:126%">Form 10-K for the Fiscal Year Ended December 31, 2023</font></div><div style="padding-left:68.55pt;padding-right:86.45pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:126%">Form 10-Q for the Fiscal Quarter Ended June 30, 2024</font></div><div style="padding-left:68.55pt;padding-right:86.45pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:126%">Form 8-K filed on October 24, 2024</font></div><div style="padding-left:32.55pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:125%">File No. 000-18415</font></div><div style="padding-left:32.55pt;text-indent:36pt"><font><br></font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">Ladies and Gentlemen&#58;</font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">On behalf of Isabella Bank Corporation (the &#8220;Company&#8221;), I am writing in response to the comments received from the staff (the &#8220;Staff&#8221;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &#8220;Commission&#8221;) by letter dated October 31, 2024 (the &#8220;Comment Letter&#8221;), with respect to the Company&#8217;s above-referenced filings (File No. 000-18415).</font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">For ease of reference, we have included each of the Staff&#8217;s comments in this letter in italics followed by the Company&#8217;s response.  The numbered responses set out below correspond to the numbered comments from the Staff.</font></div><div style="margin-bottom:8pt"><font><br></font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%;text-decoration:underline">Form 10-K for the Fiscal Year Ended December 31, 2023</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%;text-decoration:underline">Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%;text-decoration:underline">Loans, page 28</font></div><div><font><br></font></div><div style="margin-bottom:8pt;padding-left:36pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%">1.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%;padding-left:27pt">We note that commercial real estate (&#34;CRE&#34;) loans totaled $564.2 million and represented 41.8% of total loans as of December 31, 2023 and that the collateral for these loans are primarily in mid-Michigan counties. We also note your disclosure on page 53 disaggregating your CRE balance by owner and non-owner occupied, as well as 1-4 family investor and multifamily. Please revise your disclosures, in future filings, to further disaggregate the composition of your owner occupied and nonowner occupied </font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div><div style="margin-bottom:8pt;padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%">CRE loan portfolio by key borrower type (e.g., by office, manufacturing, retail, multifamily, etc.) and to disclose other relevant characteristics (e.g., current weighted average and&#47;or range of loan-to-value ratios, occupancy rates, etc.) material to an investor&#8217;s understanding of your CRE loan portfolio.</font></div><div style="margin-bottom:8pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:125%;text-decoration:underline">Response&#58;</font></div><div style="margin-bottom:8pt;padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">The Company acknowledges the Staff's comment and confirms that it will revise its disclosures in future filings as requested, including presenting further disaggregation of the composition of our owner occupied and nonowner occupied CRE loan portfolio by key borrower type and other relevant characteristics material to an investor&#8217;s understanding of our CRE loan portfolio.  Revisions to future filings will begin with the Quarterly Report on Form 10-Q for the quarter ending September 30, 2024.</font></div><div style="padding-left:36pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%">2.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%;padding-left:27pt">In addition, we note the statement on page 14 that you continue to monitor events to assure you are &#8220;prepared for any changes that might affect the bank, including the ability to timely address economic uncertainty.&#8221; We also note the statement on page 31 that the frequency and complexity of your liquidity stress testing &#8220;has increased due to economic uncertainty and changes within the interest rate and economic environment.&#8221; Please further revise your disclosures, in future filings, to describe the specific details of the risk management policies, procedures or other actions undertaken by management in response to economic uncertainty and the current environment.</font></div><div><font><br></font></div><div style="margin-bottom:8pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:125%;text-decoration:underline">Response&#58;</font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">The Company acknowledges the Staff's comment and confirms that it will revise its disclosures in future filings to describe the specific details of the risk management policies, procedures or other actions undertaken by the Company in response to economic uncertainty and the current environment.  Revisions to future filings will begin with the Quarterly Report on Form 10-Q for the quarter ending September 30, 2024.</font></div><div style="padding-left:36pt"><font><br></font></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%;text-decoration:underline">Form 10-Q for the Fiscal Quarter Ended June 30, 2024</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%;text-decoration:underline">Interim Condensed Consolidated Statements of Changes in Shareholders' Equity, page 7</font></div><div><font><br></font></div><div style="padding-left:36pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%">3.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%;padding-left:27pt">Please revise your disclosures, in future filings, to provide interim statements of shareholders' equity for the current and comparative year-to-date periods, with subtotals for each interim period. Refer to Rule 8-03(a)(5) of Regulation S-X.</font></div><div><font><br></font></div><div style="margin-bottom:8pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:125%;text-decoration:underline">Response&#58;</font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">The Company acknowledges the Staff's comment and confirms that it will revise its disclosures in future filings as requested to provide interim statements of shareholders' equity for the current and comparative year-to-date periods, with subtotals for each interim period.  Revisions to future filings will begin with the Quarterly Report on Form 10-Q for the quarter ending September 30, 2024.</font></div><div><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%;text-decoration:underline">Form 8-K filed on October 24, 2024</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%;text-decoration:underline">Exhibit 99.1</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%;text-decoration:underline">Reconciliation of Non-GAAP Financial Measures, page I</font></div><div><font><br></font></div><div style="padding-left:36pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%">4.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%;padding-left:27pt">We note your reconciliation of core net income, which excludes $1.6 million of Other expense, and the related non-GAAP measures (e.g., core diluted earnings per share, core return on average assets, core return on average shareholders' equity, core return on average tangible shareholders' equity) that are derived from core net income. Please address the following&#58;</font></div><div style="padding-left:58.3pt;text-indent:-22.3pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%;padding-left:18.1pt">Explain the nature of this Other adjustment being excluded from core net income and clarify if it relates to the $1.6 million provision for credit losses charge relating to overdrawn deposit accounts from a single customer.</font></div><div style="padding-left:58.5pt;text-indent:-22.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:120%;padding-left:18.3pt">If this adjustment does relate to the exclusion of a portion of the provision for credit losses, provide us with your evaluation of whether this adjustment represents individually tailored recognition and measurement principles that are inconsistent with GAAP and therefore should be removed from presentation in future filings. Refer to Question 100.04 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations.</font></div><div><font><br></font></div><div style="margin-bottom:8pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:125%;text-decoration:underline">Response&#58;</font></div><div style="margin-bottom:8pt;padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">The Company acknowledges the Staff's comment and confirms the &#8220;Other&#8221; adjustment being excluded from core net income does relate to the $1.6 million provision for credit losses charge relating to overdrawn deposit accounts from a single customer.  The Company included the non-GAAP financial measure referenced in the Staff&#8217;s comment because it believes this presentation provides a deeper understanding of our ongoing operations and this non-GAAP presentation provides enhanced comparability across historic periods.</font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">In reading and examining the interpretations in Question 100.04 of the Non-GAAP Financial Measures Compliance &#38; Disclosure Interpretations, the Company confirms the non-GAAP measure in question does not change the recognition and measurement principles required to be applied in accordance with GAAP.  The Company considers this adjustment to be related to and result in normal, recurring activities of the Company and not individually tailored accounting.</font></div><div style="margin-bottom:8pt"><font><br></font></div><div style="margin-bottom:5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">The Company hereby acknowledges the Staff&#8217;s comments and confirms it will revise its disclosures in future filings as requested.  The Company believes the foregoing provides a complete response to the Comment Letter.</font></div><div style="margin-bottom:5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Further, the Company acknowledges that it is responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, comments, action or absence of action by the Staff.</font></div><div style="margin-bottom:8pt"><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div><div style="margin-bottom:8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">If you have any questions concerning this matter or require additional information, please contact the undersigned at (989) 779-6236 or </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-style:italic;font-weight:400;line-height:125%">wmschaefer&#64;isabellabank.com</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:125%">.</font></div><div><font><br></font></div><div><font><br></font></div><div style="padding-left:180pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Very truly yours,</font></div><div style="padding-left:180pt"><font><br></font></div><div style="padding-left:180pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Isabella Bank Corporation</font></div><div style="padding-left:180pt"><font><br></font></div><div style="padding-left:180pt"><font><br></font></div><div style="margin-bottom:6pt;padding-left:180pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; William M. Schaefer</font></div><div style="padding-left:180pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">William M. Schaefer</font></div><div style="padding-left:180pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Chief Financial Officer</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div></div></body></html>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
