September 1, 2004
Securities and Exchange Commission:
RE: Proposed Postponement of the Final Phase-In Period for Acceleration of Periodic Reporting Filing Deadlines
FirstBank Northwest is in favor of postponing for one year, the final phase-in period for acceleration of the filing deadlines for annual and quarterly reports of accelerated filers. It will be very difficult for FirstBank, and our auditors, to comply with the new requirements regarding internal control over financial reporting.
Thank you for the opportunity to submit a comment.
Larry K. Moxley
Chief Financial Officer
Executive Assistant, Corporate
1300 16th Avenue
Clarkston, WA 99403
Phone: (509) 295-5150
Fax: (509) 295-5151