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SEC Company Response from GLACIER BANCORP, INC. (GBCI) (CIK 0000868671) (GBCI) — Jan 25, 2011

GLACIER BANCORP, INC. (GBCI) (CIK 0000868671)
Date: Jan. 25, 2011 · CIK: 0000868671 · Accession: 0000950123-11-005083

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File numbers found in text: 000-18911

Referenced dates: January 12, 2011

Date
January 25, 2011
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 March 1, 2010 Form 10-Q for the Quarterly Periods Ended March 31, 2010, June 30, 2010, and September 30, 2010 File No. 000-18911

Re:

Dear Mr. Pande:

Consistent with telephone conversations with Ms. Lindsay McCord, Accountant, this will serve as a formal request to extend the response date to the Staff’s comment letter dated January 12, 2011 until Monday, January 31, 2011. The additional time is necessary in recognition that each of Glacier Bancorp, Inc.’s eleven bank subsidiaries must separately accumulate certain requested information in order to provide the Staff with 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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corresp

Via EDGAR

January 25, 2011

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, 2009

Filed March 1, 2010

Form 10-Q for the Quarterly Periods Ended March 31, 2010,

June 30, 2010, and September 30, 2010

File No. 000-18911

Dear Mr. Pande:

Consistent with telephone conversations with Ms. Lindsay McCord, Accountant, this will serve as a
formal request to extend the response date to the Staff’s comment letter dated January 12, 2011
until Monday, January 31, 2011. The additional time is necessary in recognition that each of
Glacier Bancorp, Inc.’s eleven bank subsidiaries must separately accumulate certain requested
information in order to provide the Staff with 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

    Senior Vice President and Chief Financial Officer

    CC:

    Ms. Lindsay McCord