0001104659-21-130357.txt : 20211130 0001104659-21-130357.hdr.sgml : 20211130 20211027122518 ACCESSION NUMBER: 0001104659-21-130357 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: First Western Financial Inc CENTRAL INDEX KEY: 0001327607 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 371442266 STATE OF INCORPORATION: CO FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1900 SIXTEENTH ST, #1200 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-531-8100 MAIL ADDRESS: STREET 1: 1900 SIXTEENTH ST, #1200 CITY: DENVER STATE: CO ZIP: 80202 CORRESP 1 filename1.htm

First Western Financial, Inc.

1900 16^th Street,

Suite 1200

Denver, Colorado 80202

October 27, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Financial Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sonia Bednarowski

Re:

First Western Financial, Inc.
Registration Statement on Form S-4 (File No. 333-260078)

Dear Ms. Bednarowski:

The undersigned, First Western Financial, Inc. (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m. Eastern Time on Friday, October 29, 2021, or as soon possible thereafter.

We request that we be notified of such effectiveness by a telephone call to Kurt Leeper of Otteson Shapiro LLP, the Company’s counsel, at (720) 963-7546 and that such effectiveness also be confirmed in writing.

	Sincerely,

	FIRST WESTERN FINANCIAL, INC.


	By:	/s/ Julie A. Courkamp
		Julie A. Courkamp
		Chief Financial Officer and Treasurer