United States securities and exchange commission logo June 27, 2022 Rodger McHargue Chief Financial Officer First Financial Corp /IN/ One First Financial Plaza Terre Haute, IN 47807 Re: First Financial Corp /IN/ Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 9, 2022 File No. 000-16759 Dear Mr. McHargue: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance