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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2011
Author
/s/ Amit Pande
Form
UPLOAD
Company
GLACIER BANCORP, INC. (GBCI) (CIK 0000868671)

Letter

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

Show Raw Text
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