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
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File numbers found in text: 000-20288
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CORRESP 1 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