<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001478956</cik>
        <entityName>W.T.B. Financial Corp</entityName>
        <issuerAddress>
            <street1>717 W. SPRAGUE AVENUE</street1>
            <city>SPOKANE</city>
            <stateOrCountry>WA</stateOrCountry>
            <zipCode>99201</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>509-353-3842</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>E</middleName>
                <lastName>Heath</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1420 E. Overbluff</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99203</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Duane</firstName>
                <middleName>A</middleName>
                <lastName>Jacklin</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>10775 W. Crystal Bay Road</street1>
                <city>Post Falls</city>
                <stateOrCountry>ID</stateOrCountry>
                <zipCode>83854</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Washington Trust Bank, 100% owned subsidiary</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>J</middleName>
                <lastName>Luger</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>405 Shoreline Drive S.E.</street1>
                <city>Bellevue</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>98004</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Washington Trust Bank, 100% owned subsidiary</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Steven</firstName>
                <middleName>M</middleName>
                <lastName>Helmbrecht</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2111 N. Molter Road</street1>
                <city>Liberty Lake</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99019</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Washington Trust Bank, 100% owned subsidiary</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <middleName>L</middleName>
                <lastName>Perko</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>13307 S. Bluegrouse Lane</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99224</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Peter</firstName>
                <middleName>F</middleName>
                <lastName>Stanton</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>717 W. Sprague Avenue</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99201</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Thomas</firstName>
                <middleName>B</middleName>
                <lastName>Tilford</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>5308 S. Saint Andrews Lane</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99223</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Scott</firstName>
                <middleName>H</middleName>
                <lastName>Luttinen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3608 42nd Avenue N.E.</street1>
                <city>Seattle</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>98105</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Officer of Washington Trust Bank, 100% owned subsidiary</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Harold</firstName>
                <middleName>L</middleName>
                <lastName>Damiano</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3107 E. Maryland</street1>
                <city>Phoenix</city>
                <stateOrCountry>AZ</stateOrCountry>
                <zipCode>85016</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Parker</firstName>
                <middleName>G</middleName>
                <lastName>Woodall</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>301 N. 1st Street #604</street1>
                <city>Coeur d'Alene</city>
                <stateOrCountry>ID</stateOrCountry>
                <zipCode>83814</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Washington Trust Bank, 100% owned subsidiary</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Larry</firstName>
                <middleName>V</middleName>
                <lastName>Sorensen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1908 E. Creekview Lane</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99224</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Molly</firstName>
                <middleName>J</middleName>
                <lastName>Hurley</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>639 N. Riverpoint Blvd. J201</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99202</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Washington Trust Bank, 100% owned subsidiary</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Nancy</firstName>
                <middleName>Sue</middleName>
                <lastName>Wallace</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2345 E. Par Harbor Road</street1>
                <city>Hayden Lake</city>
                <stateOrCountry>ID</stateOrCountry>
                <zipCode>83835</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Washington Trust Bank, 100% owned subsidiary</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Albert</firstName>
                <middleName>G</middleName>
                <lastName>Buss</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6905 S. Brookshire</street1>
                <city>Spokane</city>
                <stateOrCountry>WA</stateOrCountry>
                <zipCode>99223</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Commercial Banking</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Over $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-12-22</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>3389680</totalOfferingAmount>
            <totalAmountSold>1694980</totalAmountSold>
            <totalRemaining>1694700</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>13</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>W.T.B. Financial Corp</issuerName>
                <signatureName>/s/ Larry V. Sorensen</signatureName>
                <nameOfSigner>Larry V. Sorensen</nameOfSigner>
                <signatureTitle>SVP, CFO, Treasurer</signatureTitle>
                <signatureDate>2009-12-30</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
