<SEC-DOCUMENT>0000909654-11-000247.txt : 20110721
<SEC-HEADER>0000909654-11-000247.hdr.sgml : 20110721
<ACCEPTANCE-DATETIME>20110517150417
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000909654-11-000247
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST CAPITAL INC
		CENTRAL INDEX KEY:			0001070296
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				352056949
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		220 FEDERAL DRIVE N W
		CITY:			CORYDON
		STATE:			IN
		ZIP:			47112
		BUSINESS PHONE:		8127382198

	MAIL ADDRESS:	
		STREET 1:		220 FEDERAL DRIVE N W
		CITY:			CORYDON
		STATE:			IN
		ZIP:			47112
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman, serif; FONT-SIZE: 13pt"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">[</font><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">First</font> Capital, Inc. Letterhead]</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt">May 17, 2011</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><font style="DISPLAY: inline; FONT-SIZE: 10pt; TEXT-DECORATION: underline">Via EDGAR</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt">Sharon M. Blume</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt">100 F Street, N.E.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt">Washington, D.C.&#160;&#160;20549</font></div>

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<td width="6%" style="TEXT-ALIGN: right"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">&#160;<font style="FONT-SIZE: 10pt; FONT-WEIGHT: bold">Re:</font></font></font></td>
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<td width="93%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">&#160;<font style="FONT-SIZE: 10pt; FONT-WEIGHT: bold">First <font style="FONT-SIZE: 10pt">Capital</font>, Inc.</font></font></font></td>
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<td width="93%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">&#160;<font style="FONT-SIZE: 10pt; FONT-WEIGHT: bold">Form 10-K for Fiscal Year Ended December 31, 2010</font></font></font></td>
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<td width="93%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">&#160;<font style="FONT-SIZE: 10pt; FONT-WEIGHT: bold">Filed March 25, 2011</font></font></font></td>
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<td width="93%"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">&#160;<font style="FONT-SIZE: 10pt; FONT-WEIGHT: bold">SEC File No. 0-25023</font></font></font></td>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt">Dear Ms. Blume:</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt; FONT-SIZE: 10pt"></font><font style="FONT-SIZE: 10pt">First Capital, Inc. requests an extension until May 31, 2011 to respond to the Staff&#8217;s comment letter dated May 5, 2011 with respect to the above referenced filing.&#160;&#160;The extension is requested because of scheduling conflicts involving persons responsible for responding to the comments.</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt; FONT-SIZE: 10pt"></font><font style="FONT-SIZE: 10pt">Please contact the undersigned at (812) 734-3464 if you have any questions.</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 216pt; FONT-SIZE: 10pt"></font><font style="FONT-SIZE: 10pt">Sincerely,</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block"><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;</font>&#160;/s/ R. Christopher Frederick</div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 216pt; FONT-SIZE: 10pt"></font><font style="FONT-SIZE: 10pt">R. Christopher Frederick</font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman, serif; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 216pt; FONT-SIZE: 10pt"></font><font style="FONT-SIZE: 10pt">Chief Financial Officer</font></font></div>

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