Bridgewater Place Ÿ Post Office Box 352

Grand Rapids, Michigan 49501-0352

 Telephone 616 / 336-6000 Ÿ Fax 616 / 336-7000 Ÿ www.varnumlaw.com

Kimberly A. Baber	Direct: 616 / 336-6851
	kababer@varnumlaw.com

February 6, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: Independent Bank Corporation (the “Company”)

Registration Statement on Form S-4

File No. 333-222358

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 PM on February 7, 2018, or as soon thereafter as is practicable.

Very truly yours,

 VARNUM

  Kimberly A. Baber

KAB/jko/rll

12763219

Grand Rapids Ÿ Detroit Ÿ Novi Ÿ Kalamazoo Ÿ Grand Haven Ÿ Lansing Ÿ Ann Arbor Ÿ Hastings