NorthWest
Indiana
   
BANCORP   9204 Columbia Avenue, Munster, Indiana 46321 / (219) 836-9690
 

August 31, 2009


Via EDGAR and Federal Express

U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn: Michael Clampitt
100 F Street, N.E.
Washington, D.C.  20549-4720


 
Re:
NorthWest Indiana Bancorp (the “Bancorp”)
   
Form 10-K for the fiscal year ended December 31, 2008
   
Form 10-Q for the quarterly period ended March 31, 2009
   
Form 10-Q for the quarterly period ended June 30, 2009
   
File No. 000-26128

 
Dear Mr. Clampitt:
 
We have received your comment letter dated August 19, 2009 concerning the above-referenced filings.  The comment letter asks for our written response within 10 business days or to tell you when we will provide you with our response.
 
Per my telephone conversation last week with Eric Envall, Attorney – Securities and Exchange Commission (the “Commission”), we are respectfully requesting an extension of an additional five business days to complete our response and allow for the appropriate amount of time and resources, including the coordination of a review process with the Bancorp’s senior management and board of directors, to consider the staff’s comments.  As a result, we intend to provide our responses to the comment letter no later than September 10, 2009.
 
On behalf of the Bancorp, I hereby acknowledge that:
 
·  
the Bancorp is responsible for the adequacy and accuracy of the disclosure in the filings;
 
·  
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
 
·  
the Bancorp may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 

 
 
 

 
 

Michael Clampitt
Securities and Exchange Commission
August 31, 2009
Page 2 of 2


 
We appreciate the staff’s consideration of this request and look forward to working with you.  Should you have additional comments or questions, please contact me at (219) 853-7610, or our outside counsel, David P. Hooper, at (317) 231-7333.
 
 
Sincerely,
 
   
 
/s/ ROBERT T. LOWRY
 
 
Robert T. Lowry
 
Senior Vice President, Chief Financial Officer and Treasurer

cc:
David A. Bochnowski
 
Claudia V. Swhier, Esq.
 
David P. Hooper, Esq.