[First Financial Northwest, Inc. Letterhead]
May 21, 2018
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Eric Envall
Re: First Financial Northwest, Inc.
Request for Acceleration of Effectiveness of
Registration Statement on Form S-3 (File No. 333-224861)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, First Financial Northwest, Inc. ("Company") hereby respectfully requests acceleration of the effective date of the above-referenced registration statement to 2:00 p.m., Eastern Daylight Time, on Thursday, May 24, 2018, or as soon thereafter as is practicable.
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Sincerely, |
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FIRST FINANCIAL NOTHWEST, INC. |
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By: /s/Richard P. Jacobson |
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Name: Richard P. Jacobson |
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Title: Executive Vice President and
Chief Financial Officer
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