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
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Kimberly A. Baber
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Direct: 616 / 336-6851
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kababer@varnumlaw.com
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February 6, 2018
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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.
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Very truly yours,
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VARNUM
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Kimberly A. Baber
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KAB/jko/rll
12763219
Grand Rapids Ÿ Detroit Ÿ Novi Ÿ Kalamazoo Ÿ Grand Haven Ÿ Lansing Ÿ Ann Arbor Ÿ Hastings