TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 7, 2021 Julie A. Courkamp Chief Financial Officer First Western Financial, Inc. 1900 16th Street, Suite 1200 Denver, CO 80202 Re: First Western Financial, Inc. Registration Statement on Form S-4 Filed October 6, 2021 File No. 333-260078 Dear Ms. Courkamp: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Finance