SecProbe.io

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<TYPE>LETTER
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<FILENAME>filename1.txt
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      August 24, 2005

     Mail Stop 4561
John M. Bond Jr.
Chairman and Chief Executive Officer
Columbia Bancorp
7168 Columbia Gateway Drive
Columbia, MD 21046

      Re:	Columbia Bancorp
		Form 10-K for the period ended December 31, 2004
		File No. 0-24302

Dear Mr. Bond:

      We have reviewed your filing and have the following
comments.
We have limited our review of your filing to those issues we have
addressed in our comments.  In some of our comments, we may ask
you
to provide us with information so we may better understand your
disclosure.  After reviewing this information, we may raise
additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Form 10-K for the fiscal year ended December 31, 2004

Financial Statements

Consolidated Statements of Cash Flows, page 46

1. We note your supplemental response to our prior comment 1.
Based
upon your supplemental response it appears you have the intent to
participate a portion of your loans at or near the time of
origination.  Although you do not carry an outstanding balance of
participated loans held-for-sale as of your reporting period ends,
we
believe the cash flows associated with the origination and sale of
the portion of these loans participated should be classified as
operating cash flows on your statements of cash flows, consistent
with paragraph 9 of SFAS 102.  In future filings, please classify
cash flows related to originations and sales of loan
participations
as operating cash flows.

	 As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a response letter that keys your responses to our
comments and provides any requested information.  Detailed letters
greatly facilitate our review.  Please file your response letter
on
EDGAR.  Please understand that we may have additional comments
after
reviewing your responses to our comments.

      You may contact Sharon Johnson, Staff Accountant, at (202)
551-
3474 or me at (202) 551-3449 if you have questions.

      Sincerely,

      Joyce Sweeney
								Branch Chief
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John M. Bond Jr.
Columbia Bancorp
August 24, 2005
Page 1

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