LETTER 1 filename1.txt Mail Stop 7010 December 15, 2005 via U.S. mail and facsimile J. Randall Clemons President and Chief Executive Officer Wilson Bank Holding Company 623 West Main Street Lebanon, Tennessee 37087 Re: Wilson Bank Holding Company Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 16, 2005 Form 10-K/A for Fiscal Year Ended December 31, 2004 Filed April 29, 2005 Form 10-K/A for Fiscal Year Ended December 31, 2004 Filed December 14, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 0-20402 Dear Mr. Clemons: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Tracey Houser, Staff Accountant, at (202) 551-3736, or me, in her absence, at (202) 551-3255. Sincerely, Nili Shah Accounting Branch Chief ?? ?? ?? ?? J. Randall Clemons Wilson Bank Holding Company November 18, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE