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SEC Company Response from GLACIER BANCORP, INC. (GBCI) (CIK 0000868671) (GBCI) — Jan 7, 2013

GLACIER BANCORP, INC. (GBCI) (CIK 0000868671)
Date: Jan. 7, 2013 · CIK: 0000868671 · Accession: 0000868671-13-000002

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File numbers found in text: 000-18911

Referenced dates: December 21, 2012

Date
January 7, 2013
Author
Ron J. Copher
Form
CORRESP
Company
GLACIER BANCORP, INC. (GBCI) (CIK 0000868671)

Letter

Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Filed February 28, 2012 Form 10-Q for Fiscal Quarter ended September 30, 2012 Filed November 8, 2012 File No. 000-18911

Dear Mr. Pande:

Consistent with a telephone conversation with Mr. John A. Spitz, Staff Accountant, Glacier Bancorp, Inc. hereby requests an extension of time to respond on or before January 31, 2013 to the Staff's comment letter dated December 21, 2012. The additional time is necessary in order to provide a complete and comprehensive response to the Staff's comments.

If this request is acceptable to you, we would appreciate your favorable response. Thank you in advance for your consideration of this request.

Very truly yours,
Glacier Bancorp, Inc.

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CORRESP
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		CORR 01.07.13

Via EDGAR

January 7, 2013

Mr. Amit Pande

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

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. Pande:

Consistent with a telephone conversation with Mr. John A. Spitz, Staff Accountant, Glacier Bancorp, Inc. hereby  requests an extension of time to respond on or before January 31, 2013  to the Staff's comment letter dated December 21, 2012.  The additional time is necessary in order to provide a complete and comprehensive response to the Staff's comments.

If this request is acceptable to you, we would appreciate your favorable response.  Thank you in advance for your consideration of this request.

Very truly yours,

Glacier Bancorp, Inc.

/s/ Ron J. Copher

Ron J. Copher

Executive Vice President and Chief Financial Officer

CC:    Mr. John A. Spitz, Staff Accountant