TEXT-EXTRACT 2 filename2.txt October 19, 2018 Leane E. Cerven Executive Vice President, General Counsel and Secretary NORTHWEST INDIANA BANCORP 9204 Columbia Avenue Munster, IN 46321 Re: NORTHWEST INDIANA BANCORP Registration Statement on Form S-4 Filed October 11, 2018 File No. 333-227785 Dear Ms. Cerven: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services