# EDGAR Filing Document

**Accession Number:** 0000842517
**File Stem:** 0000842517-26-000093
**Filing Date:** 2026-4
**Character Count:** 2843
**Document Hash:** d675ab7f88ca95c048486b693be91cfd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000842517-26-000093.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0000842517-26-000093

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260421

**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:** 20170403

**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

Isabella Bank Corporation

401 N. Main Street

Mt. Pleasant, Michigan 48858

April 21, 2026

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Madeleine Joy Mateo

**Re: Isabella Bank Corporation** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Registration Statement on Form S-3 (File No. 333-295098)**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), Isabella Bank Corporation, a Michigan corporation (the "Registrant"), hereby requests that the effective date for the above-referenced Registration Statement on Form S-3 (File No. 333-295098) be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., Eastern Daylight Time, on Thursday, April 23, 2026, or as soon thereafter as practicable.

Please contact Josh T. McNulty of Hunton Andrews Kurth LLP, the Registrant's legal counsel, at (214) 979-8223 with any questions or comments. In addition, please notify Mr. McNulty via telephone when this request for acceleration has been granted.

Thank you for your assistance in this matter.

Sincerely,

**Isabella Bank Corporation**

By: <u>/s/ Jerome E. Schwind</u> 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jerome E. Schwind

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President and Chief Executive Officer

cc: Josh T. McNulty, Hunton Andrews Kurth LLP

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