Subject: File No. S7-32-04
From: Mary A Gardner

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


Deby Lutes
Executive Assistant, Corporate

FirstBank Northwest
1300 16th Avenue
Clarkston, WA 99403
Phone: (509) 295-5150
Fax: (509) 295-5151