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SEC Comment Letter for GLACIER BANCORP, INC. (GBCI) (CIK 0000868671) (GBCI) — Nov 21, 2017

GLACIER BANCORP, INC. (GBCI) (CIK 0000868671)
Date: Nov. 21, 2017 · CIK: 0000868671 · Accession: 0000000000-17-041065

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Document Type
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Reasoning

File numbers found in text: 333-221588

Date
November 21, 2017
Author
/s/ Era Anagnosti
Form
UPLOAD
Company
GLACIER BANCORP, INC. (GBCI) (CIK 0000868671)

Letter

Mail Stop 4720 November 21, 2017 Via E -mail Randall M. Chesler President and Chief Executive Officer Glacier Bancorp, Inc. 49 Commons Loop Kalispell, MT 59901

Re: Glacier Bancorp, Inc. Registration Statement on Form S-4 Filed November 15, 2017 File No. 333-221588

Dear Mr. Chesler :

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Eric Envall , Staff Attorney, at (202) 551 -3234 with any questions.

Sincerely,
/s/ Era Anagnosti

Show Raw Text
Mail Stop 4720
November 21, 2017

Via E -mail
Randall M. Chesler
President and Chief Executive Officer
Glacier Bancorp, Inc.
49 Commons Loop
Kalispell, MT 59901

Re: Glacier Bancorp, Inc.
  Registration Statement on Form S-4
Filed  November 15, 2017
  File No.  333-221588

Dear Mr. Chesler :

This is to advise you that we have not  reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please  contact Eric Envall , Staff Attorney,  at (202) 551 -3234  with any questions.

Sincerely,

 /s/ Era Anagnosti

 Era Anagnosti
Legal Branch Chief
Office of Financial Services