SEC Company Response from COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Jan 17, 2013
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Jan. 17, 2013 · CIK: 0000887343 · Accession: 0001193125-13-016155
AI Filing Summary & Sentiment
File numbers found in text: 333-184742
Letter
Request for Acceleration
[COLUMBIA BANKING SYSTEM, INC. LETTERHEAD]
January 17, 2013
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathryn McHale
Re: Columbia Banking System, Inc.
Registration Statement on Form S-4; File No. 333—184742
Request for Acceleration
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, I hereby request on behalf of Columbia Banking System, Inc. (the “Company”), that its Registration Statement on Form S-4 filed on November 2, 2012 (File No. 333-184742) and amended December 28, 2012 and January 17, 2013 (together, the “Registration Statement”), be made effective at 5:00 p.m. Eastern Daylight Time on January 23, 2013, or as soon as possible thereafter.
On behalf of the Company, I acknowledge that:
•
should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
•
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
•
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States; and
•
the Company is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of securities as specified in the Registration Statement.
United States Securities and Exchange Commission
Page
We would appreciate it if you would notify us by telephone of the effective date of the Registration Statement and would also confirm such advice in writing.
If you should have any questions about the foregoing request, please do not hesitate to contact our counsel, Mr. Stephen M. Klein of Graham & Dunn PC at (206) 340-9648, or the undersigned at (253) 305-1911. Thank you for your cooperation in this matter.
Very truly yours,
By:
Show Raw Text
CORRESP 1 filename1.htm Request for Acceleration [COLUMBIA BANKING SYSTEM, INC. LETTERHEAD] January 17, 2013 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Kathryn McHale Re: Columbia Banking System, Inc. Registration Statement on Form S-4; File No. 333—184742 Request for Acceleration Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, I hereby request on behalf of Columbia Banking System, Inc. (the “Company”), that its Registration Statement on Form S-4 filed on November 2, 2012 (File No. 333-184742) and amended December 28, 2012 and January 17, 2013 (together, the “Registration Statement”), be made effective at 5:00 p.m. Eastern Daylight Time on January 23, 2013, or as soon as possible thereafter. On behalf of the Company, I acknowledge that: • should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; • the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States; and • the Company is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of securities as specified in the Registration Statement. United States Securities and Exchange Commission Page 2 We would appreciate it if you would notify us by telephone of the effective date of the Registration Statement and would also confirm such advice in writing. If you should have any questions about the foregoing request, please do not hesitate to contact our counsel, Mr. Stephen M. Klein of Graham & Dunn PC at (206) 340-9648, or the undersigned at (253) 305-1911. Thank you for your cooperation in this matter. Very truly yours, By: /s/ Melanie J. Dressel Melanie J. Dressel President and Chief Executive Officer cc: Stephen M. Klein, Graham & Dunn PC