SEC Comment Letter for GLACIER BANCORP, INC. (GBCI) (CIK 0000868671) (GBCI) — Feb 15, 2013
GLACIER BANCORP, INC. (GBCI) (CIK 0000868671)
Date: Feb. 15, 2013 · CIK: 0000868671 · Accession: 0000000000-13-009019
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February 15 , 2013 Via E -mail Michael J. Blodnick President and Chief Executive Officer Glacier Bancorp, Inc. 49 Commons Loop Kalispell, Montana 59901 Re: Glacier Bancorp, Inc. Form 10-K for Fiscal Year ended December 31, 2011 Filed February 28, 2012 Form 10-Q for Fiscal Quarter ended September 30, 2012 Filed November 8, 2012 File No. 000 -18911 Dear Mr. Blodnick : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Amit Pande Amit Pande Accounting Branch Chief