SEC Company Response from COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Nov 23, 2011
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Nov. 23, 2011 · CIK: 0000887343 · Accession: 0001193125-11-320903
AI Filing Summary & Sentiment
File numbers found in text: 000-20288
Letter
VIA EDGAR Form 10-Q for the Quarterly Period Ended September 30, 2011 Filed November 8, 2011 Response dated October 31, 2011 File No. 000-20288
Dear Mr. Thomas:
This will confirm our telephone conversation of November 21, 2011 wherein I advised you that Columbia intends to submit its’ response to your supplemental comment letter of November 18, 2011 by Friday, December 16, 2011.
Thank you for 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
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CORRESP 1 filename1.htm Correspondence November 22, 2011 Stephen M. Klein Attorney sklein@grahamdunn.com VIA EDGAR Mr. Marc Thomas Review Accountant U.S. Securities and Exchange Commission Washington, DC 20549 Re: Columbia Banking System, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed March 1, 2011 Form 10-Q for the Quarterly Period Ended September 30, 2011 Filed November 8, 2011 Response dated October 31, 2011 File No. 000-20288 Dear Mr. Thomas: This will confirm our telephone conversation of November 21, 2011 wherein I advised you that Columbia intends to submit its’ response to your supplemental comment letter of November 18, 2011 by Friday, December 16, 2011. Thank you for 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 SMK/sab cc: Mr. Marc Thomas (via email) Mr. David Irving (via email) Ms. Melanie Dressel (via email)