CORRESP 1 filename1.txt (MBT LOGO) 102 E. FRONT STREET MONROE BANK & TRUST (R) MONROE, MICHIGAN 48161 TELEPHONE: (734) 241-3431 January 8, 2009 Hugh West Accounting Branch Chief Division of Corporate Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: MBT Financial Corp. Form 10-K for the Fiscal Year Ended December 31, 2007 Forms 10-Q for Fiscal Quarter Ended March 31, 2008 June 30, 2008 and September 30, 2008 SEC File No. 0-30973 Dear Mr. West: We are filing this letter in response to a question from the Staff of the Securities Exchange Commission. In our letter dated December 5, 2008 we responded to your November 24, 2008 comment letter regarding our annual report on Form 10-K for the fiscal year ended December 31, 2007 and the quarterly reports on Form 10-Q for the fiscal quarters ended March 31, 2008, June 30, 2008, and September 30, 2008. We have been asked by the Staff to clarify our response to your item #4. In our original response, we provided additional details about the "Other Securities" disclosed in our September 30, 2008 Form 10-Q. In future filings, our disclosure will include the information required by paragraph 17b of FSP 115-1/124-1, including the segregation of investments that have been in a continuous unrealized loss position for less than twelve months and those that have been in a continuous unrealized loss position for more than twelve months. Please contact me at (734) 242-1879 if you have any questions or if you would like further information about this response. Sincerely, /s/ John L. Skibski John L. Skibski Executive Vice President & Chief Financial Officer