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SEC Company Response from COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Sep 9, 2011

COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Sept. 9, 2011 · CIK: 0000887343 · Accession: 0001193125-11-244554

AI Filing Summary & Sentiment

File numbers found in text: 000-20288

Date
September 9, 2011
Author
GRAHAM & DUNN PC
Form
CORRESP
Company
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)

Letter

VIA EDGAR Filed March 21, 2011 Form 10-Q for the Fiscal Quarter Ended June 30, 2011 Filed August 8, File No. 000-20288

Dear Ms. McHale:

This will confirm our telephone conversation this morning on behalf of our client, Columbia Banking System, Inc. (“Columbia”). During the conversation, you agreed that it was acceptable for Columbia to extend the response date to your comment letter until Monday, October 31, 2011, provided that Columbia address the Staff’s future comments, to the extent possible, in Columbia’s September 30, 2011 10-Q Report.

We appreciate your cooperation in this matter. Please feel free to call me directly at 206-340-9648 if you have any questions.

Sincerely,
GRAHAM & DUNN PC

Show Raw Text
CORRESP
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filename1.htm

Correspondence to the SEC

 September 9, 2011

 Stephen M. Klein

 Attorney

 206-340-9648

sklein@grahamdunn.com

 VIA EDGAR

 Ms. Kathryn McHale

 Staff Attorney

 U.S. Securities and Exchange Commission

 Washington, DC 20549

Re:
Columbia Banking System, Inc.

 Forms 10-K for the Fiscal Year Ended December 31, 2010

 Filed March 1,
2011

 Definitive Proxy Statement on Schedule 14A

Filed March 21, 2011

 Form 10-Q for the Fiscal Quarter Ended June 30, 2011

 Filed August 8,
2011

 File No. 000-20288

 Dear Ms. McHale:

 This will confirm our telephone conversation this morning on behalf of our
client, Columbia Banking System, Inc. (“Columbia”). During the conversation, you agreed that it was acceptable for Columbia to extend the response date to your comment letter until Monday, October 31, 2011, provided that Columbia address
the Staff’s future comments, to the extent possible, in Columbia’s September 30, 2011 10-Q Report.

 We appreciate your cooperation
in this matter. Please feel free to call me directly at 206-340-9648 if you have any questions.

 Sincerely,

GRAHAM & DUNN PC

 /s/ Stephen M. Klein

 Stephen M. Klein

cc:
Mr. Michael F. Johnson (via email)

 Ms. Melanie Dressel (via email)

 Mr. Gary Schminkey (via email)

Mr. Barry Ray (via e-mail)

 Pier 70

 2801 Alaskan Way ~ Suite 300

Seattle WA 98121-1128

Tel 206.624.8300

Fax 206.340.9599

www.grahamdunn.com