SEC Comment Letter for COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Aug 9, 2021
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Aug. 9, 2021 · CIK: 0000887343 · Accession: 0000000000-21-009726
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File numbers found in text: 333-258551
Letter
United States securities and exchange commission logo August 9, 2021 Clint E. Stein Chief Executive Officer Columbia Banking System, Inc. 1301 A Street Tacoma, WA 98402-4200 Re:Columbia Banking System, Inc. Registration Statement on Form S-4 Filed August 6, 2021 File No. 333-258551 Dear Mr. Stein: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
August 9, 2021
Clint E. Stein
Chief Executive Officer
Columbia Banking System, Inc.
1301 A Street
Tacoma, WA 98402-4200
Re:Columbia Banking System, Inc.
Registration Statement on Form S-4
Filed August 6, 2021
File No. 333-258551
Dear Mr. Stein:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance