May 2, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attn: David Gessert, Staff Attorney
100 F Street, N.E.
Washington, D.C. 20549
| Re: | NorthWest Indiana Bancorp |
| Registration Statement on Form S-4 filed on April 18, 2018 |
| File No. 333-224328 |
Dear Mr. Gessert:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, NorthWest Indiana Bancorp (the “Registrant”) hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) to 5:00 p.m. (EDT) on Friday, May 4, 2018, or as soon as practicable thereafter.
Please contact David P. Hooper, Esq. of Barnes & Thornburg LLP at (317) 231-7333 with any questions you may have regarding this request. In addition, please notify Mr. Hooper by telephone when this request for acceleration has been granted.
| Sincerely, |
| /s/ Robert T. Lowry |
| Robert T. Lowry |
| Executive Vice President, |
| Chief Financial Officer and Treasurer |
| cc: | Benjamin J. Bochnowski |
| Leane E. Cerven |
| David P. Hooper |
DMS 12299713v1
9204 Columbia Avenue • Munster, IN 46321 • (219) 836-4400 • www.ibankpeoples.com