CORRESP 1 filename1.htm

firstcapitalcorresmay16-11.htm

[First Capital, Inc. Letterhead]

May 17, 2011

Via EDGAR

Sharon M. Blume

Assistant Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Re:		First Capital, Inc.
		Form 10-K for Fiscal Year Ended December 31, 2010
		Filed March 25, 2011
		SEC File No. 0-25023

Dear Ms. Blume:

First Capital, Inc. requests an extension until May 31, 2011 to respond to the Staff’s comment letter dated May 5, 2011 with respect to the above referenced filing.  The extension is requested because of scheduling conflicts involving persons responsible for responding to the comments.

Please contact the undersigned at (812) 734-3464 if you have any questions.

Sincerely,

 /s/ R. Christopher Frederick

R. Christopher Frederick

Chief Financial Officer

cc:           Michael Volley, SEC Staff Accountant