SEC Comment Letter for COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Oct 6, 2009
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Oct. 6, 2009 · CIK: 0000887343 · Accession: 0000000000-09-056397
AI Filing Summary & Sentiment
File numbers found in text: 000-20288
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 4720 October 6, 2009 Mr. Gary R. Schminkey Executive Vice President and Chief Financial Officer Columbia Banking System, Inc. 1301 “A” Street Tacoma, Washington 98402 Re: Columbia Banking System, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Periods Ended June 30, 2009 and March 31, 2009 Form 8-K Filed June 15, 2009 File No. 000-20288
Dear Mr. Schminkey: We have completed our review of your Forms 10-K and related filings and have no further comments at this time.
Sincerely,
Hugh West Branch Chief
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 4720 October 6, 2009 Mr. Gary R. Schminkey Executive Vice President and Chief Financial Officer Columbia Banking System, Inc. 1301 “A” Street Tacoma, Washington 98402 Re: Columbia Banking System, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Periods Ended June 30, 2009 and March 31, 2009 Form 8-K Filed June 15, 2009 File No. 000-20288 Dear Mr. Schminkey: We have completed our review of your Forms 10-K and related filings and have no further comments at this time. Sincerely, Hugh West Branch Chief