FIRST BUSINESS
FINANCIAL SERVICES, INC.
401 Charmany Drive
Madison, WI 53719
Ph: (608) 238-8008
March 10, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
| RE: | First Business Financial Services, Inc.
(the “Company”) Registration Statement on Form S-3 File No. 333-293975 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 p.m., Washington, D.C. time, on March 13, 2026, or as soon thereafter as is practicable.
If you have any questions concerning this request, please do not hesitate to contact the Company’s outside counsel, C.J. Wauters, Godfrey & Kahn, S.C., at (414) 287-9663.
| Very truly yours, | |
| FIRST BUSINESS FINANCIAL SERVICES, INC. | |
| /s/ Brian Spielmann | |
| Brian Spielmann | |
| Chief Financial Officer |