0001104659-22-003450.txt : 20220214 0001104659-22-003450.hdr.sgml : 20220214 20220112114521 ACCESSION NUMBER: 0001104659-22-003450 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220112 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

VIA EDGAR

January 12, 2022

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re:

First Western Financial, Inc.
Acceleration Request for Registration Statement on Form S-3
File No. 333-262033

	Acceleration Request
	Requested Date:	January 14, 2022
	Requested Time:	4:00 p.m., Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), First Western Financial, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 14, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Otteson Shapiro LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Otteson Shapiro LLP, by calling Kurt Leeper at (720) 963-7546. Thank you for your assistance.

	Sincerely,

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