SEC Comment Letter for COMMERCE BANCSHARES (CBSH) — Apr 21, 2009
COMMERCE BANCSHARES INC /MO/ (CBSH) (CIK 0000022356)
Date: April 21, 2009 · CIK: 0000022356 · Accession: 0000000000-09-020856
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File numbers found in text: 000-02989
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DIVISION OF CORPORATION FINANCE UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 April 21, 2009 By U.S. Mail and Facsimile to: (816) 234-2369 Jeffery D. Aberdeen Controller Commerce Bancshares, Inc. 1000 Walnut Kansas City, MO 64106 Re: Commerce Bancshares, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 File No. 000-02989 Dear Mr. Aberdeen: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Mark Webb Legal Branch Chief