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FIRST INTERSTATE BANCSYSTEM INC Regulatory Filings 2021

Dec 14, 2021

31290_rns_2021-12-14_33bef925-6559-4be8-a723-68e18a60f1c5.zip

Regulatory Filings

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CORRESP 1 filename1.htm Licensed to: Broadridge Financial Solutions, Inc. Document created using EDGARfilings PROfile 7.7.0.0 Copyright 1995 - 2021 Broadridge

December 14, 2021

VIA EDGAR

Eric Envall

Division of Corporation Finance

Office of Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: First Interstate BancSystem, Inc. Registration Statement on Form S-4 File No. 333-260771 Request for Effectiveness

Dear Mr. Envall:

Reference is made to the Registration Statement on Form S-4 (File No. 333-260771) filed by First Interstate BancSystem, Inc. (the “ Company ”) with the U.S. Securities and Exchange Commission (the “ SEC ”) on November 4, 2021 (the “ Registration Statement ”).

The Company hereby requests the Registration Statement be made effective at 12:00 p.m., Eastern Time, on December 16, 2021, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended.

Please contact George R. Bason, Jr. at (212) 450-4340 or [email protected] or Evan Rosen at (212) 450-4505 or [email protected] with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Bason or Mr. Rosen when this request for acceleration of effectiveness of the Registration Statement has been granted.

[ Signature Page Follows ]

Very truly yours,
FIRST INTERSTATE BANCSYSTEM, INC.
By: /s/ Kevin P. Riley
Kevin P. Riley
President and Chief Executive Officer
cc:
Evan Rosen, Davis Polk & Wardwell LLP