-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DcZ8nde3hR7k5ICHT0UnEOGX5HWenqy9QzrWJ561w6EbZDN/D1UIIZsIm/kLgBUp TsBLPWkSvXMitZkXSqrOnQ== 0000896595-07-000024.txt : 20070402 0000896595-07-000024.hdr.sgml : 20070402 20070122172728 ACCESSION NUMBER: 0000896595-07-000024 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICANWEST BANCORPORATION CENTRAL INDEX KEY: 0000726990 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 911259511 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 41 W. RIVERSIDE AVENUE STREET 2: SUITE 400 CITY: SPOKANE STATE: WA ZIP: 99201-3631 BUSINESS PHONE: (509)467-6993 MAIL ADDRESS: STREET 1: 41 W. RIVERSIDE AVENUE STREET 2: SUITE 400 CITY: SPOKANE STATE: WA ZIP: 99201-3631 FORMER COMPANY: FORMER CONFORMED NAME: UNITED SECURITY BANCORPORATION DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm corresp.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

[AMERICANWEST BANCORPORATION LETTERHEAD]

January 22, 2007

Mr. Kevin Vaughn
Accounting Branch Chief
Securities and Exchange Commission
450 Fifth Street, NW
Mail Stop 4561
Washington, DC 20549

Via email: komarm@sec.gov, FEDEX and EDGAR

Re: File No. 000-18561

Dear Mr. Vaughn:

On January 18, 2007, we received a letter from Mark Webb which included comments relating to a Form S-4 filing and a comment related to the pending review of the AmericanWest Bancorporation (“AmericanWest”) 2005 Form 10-K (“Filing”). We will respond to the Form S-4 comments in separate correspondence. The comment regarding the Filing indicated that the SEC did not agree with AmericanWest’s position as set forth in a response letter dated December 11, 2006, related to classification of an item on the statement of cash flows.

AmericanWest acknowledges the following:

  • It is responsible for the accuracy of the disclosures contained in the Filing
  • SEC comments or changes to disclosure in response to SEC staff comments do not foreclose the Commission from taking any action with respect to the Filing
  • It may not assert SEC staff comments as a defense in any proceeding initiate by the Commission or any person under the federal securities laws of the United States.

We have further considered this matter and determined that an amendment to the 2005 Form 10-K is appropriate. A Form 10-K/A reflecting correction of this error will be filed via EDGAR today. This amendment will also include a correction on page 51, replacing the word “potential” with “probable” in the first sentence of the second paragraph.

If you have any additional questions, please contact me directly at 509.232.1963.

Sincerely,

/s/ Patrick J. Rusnak
Patrick J. Rusnak
Executive Vice President &
Chief Operating Officer

Cc: R. Daugherty, President & Chief Executive Officer
      D. Livingstone, Chair, Audit Committee
      D. Kelleher, Chief Financial Officer
      B. Reynolds, General Counsel
      D. Ognall, Foster Pepper Tooze LLP
      M.Thronson, Moss Adams LLP
 

 
 
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