SEC Comment Letter for COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Feb 6, 2012
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Feb. 6, 2012 · CIK: 0000887343 · Accession: 0000000000-12-006481
AI Filing Summary & Sentiment
File numbers found in text: 000-20288
Letter
February 6, 2012 Via E-Mail Melanie J. Dressel Chief Executive Officer Columbia Banking System, Inc. 1301 A Street Tacoma, WA 98402 Re: Columbia Banking System, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 1, 2011 File No. 000-20288
Dear Ms. Dressel: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathryn McHale
Kathryn McHale Senior Staff Attorney
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February 6, 2012 Via E-Mail Melanie J. Dressel Chief Executive Officer Columbia Banking System, Inc. 1301 A Street Tacoma, WA 98402 Re: Columbia Banking System, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 1, 2011 File No. 000-20288 Dear Ms. Dressel: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathryn McHale Kathryn McHale Senior Staff Attorney