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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

AI Filing Summary & Sentiment

File numbers found in text: 000-02989

Date
April 21, 2009
Author
Mark Webb Legal Branch Chief
Form
UPLOAD
Company
COMMERCE BANCSHARES INC /MO/ (CBSH) (CIK 0000022356)

Letter

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

Show Raw Text
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