Response of the Office of Mergers and Acquisitions
Division of Corporation Finance

May 20, 2021

Lloyd H. Spencer, Esq.
Nixon Peabody LLP
lspencer@nixonpeabody.com

Re: Eagle Bancorp Montana, Inc.
       Request for Exemptive Relief from Exchange Act Rule 13e-4(f)(6)

Dear Mr. Spencer:

We are responding to your letter requesting exemptive relief dated May 20, 2021 and addressed to Ted Yu and David Plattner. Unless otherwise noted, capitalized terms in this letter have the same meaning as in your correspondence.

Based on the facts presented, the Division of Corporation Finance, acting for the Commission pursuant to delegated authority, by separate order is granting an exemption from Exchange Act Rule 13e-4(f)(6) for the Plan Purchase.

Our grant of exemptive relief is based on the representations made to the Division in your request. Any different facts or conditions might require the Division to reach a different conclusion. Further, this response does not express any legal conclusion on the question presented or any views on any other questions that the transaction may raise.