SEC Comment Letter for COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Nov 29, 2021

COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Nov. 29, 2021 · CIK: 0000887343 · Accession: 0000000000-21-014333

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File numbers found in text: 333-261281

Date

November 29, 2021

Author

Office of Finance

Form

UPLOAD

Company

COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)

Letter

United States securities and exchange commission logo November 29, 2021 Kumi Yamamoto Baruffi Executive Vice President, General Counsel and Corporate Secretary Columbia Banking System, Inc. 1301 “A” Street Tacoma, Washington 98402-4200 Re:Columbia Banking System, Inc. Registration Statement on Form S-4 Filed November 22, 2021 File No. 333-261281 Dear Ms. Baruffi: 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 Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Partick S. Brown

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United States securities and exchange commission logo
November 29, 2021
Kumi Yamamoto Baruffi
Executive Vice President, General Counsel and Corporate Secretary
Columbia Banking System, Inc.
1301 “A” Street
Tacoma, Washington 98402-4200
Re:Columbia Banking System, Inc.
Registration Statement on Form S-4
Filed November 22, 2021
File No. 333-261281
Dear Ms. Baruffi:
            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 Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Partick S. Brown

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