SEC Comment Letter for COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Feb 1, 2013
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Feb. 1, 2013 · CIK: 0000887343 · Accession: 0000000000-13-006035
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-20288
Letter
February 1, 2013 Via E -mail Clint E. Stein Chief Financial Officer Columbia Banking System, Inc. 1301 “A” Street Tacoma, Washington 98402 -4200
Re: Columbia Banking System, Inc. Form 10-K for the Year Ended December 31, 2011 Filed February 29, 2012 File No. 000-20288
Dear Mr. Stein :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kathryn McHale
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February 1, 2013 Via E -mail Clint E. Stein Chief Financial Officer Columbia Banking System, Inc. 1301 “A” Street Tacoma, Washington 98402 -4200 Re: Columbia Banking System, Inc. Form 10-K for the Year Ended December 31, 2011 Filed February 29, 2012 File No. 000-20288 Dear Mr. Stein : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing 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