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SEC Company Response from COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Apr 21, 2017

COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: April 21, 2017 · CIK: 0000887343 · Accession: 0001193125-17-131269

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File numbers found in text: 333-216039

Date
April 21, 2017
Author
/s/ Hadley S. Robbins
Form
CORRESP
Company
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)

Letter

Re: Columbia Banking System, Inc. Registration Statement on Form S-4 (Reg. No. 333-216039)

[Columbia Letterhead]

April 21, 2017

Via Edgar

U.S. Securities and Exchange Commission,

100 F Street, NE,

Washington, D.C. 20549.

Ladies and Gentlemen:

Columbia Banking System, Inc. (“Columbia”) respectfully requests that the Commission declare the Registration Statement effective on April 24, 2017, at 4:30 p.m. Eastern time, or as soon thereafter as practicable.

Columbia requests that the Commission notify us of the effectiveness of the Registration Statement by calling our counsel, Patrick S. Brown of Sullivan & Cromwell LLP, at (310) 712-6603.

Sincerely,
/s/ Hadley S. Robbins

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CORRESP
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filename1.htm

CORRESP

 [Columbia Letterhead]

April 21, 2017

 Via Edgar

U.S. Securities and Exchange Commission,

 100 F Street, NE,

Washington, D.C. 20549.

Re:
Columbia Banking System, Inc.
Registration Statement on Form S-4 (Reg. No. 333-216039)

Ladies and Gentlemen:

 Columbia Banking
System, Inc. (“Columbia”) respectfully requests that the Commission declare the Registration Statement effective on April 24, 2017, at 4:30 p.m. Eastern time, or as soon thereafter as practicable.

Columbia requests that the Commission notify us of the effectiveness of the Registration Statement by calling our counsel, Patrick S. Brown
of Sullivan & Cromwell LLP, at (310) 712-6603.

 Sincerely,

/s/ Hadley S. Robbins

Hadley S. Robbins

Executive Vice President and Interim

Chief Executive Officer of Columbia

Banking System, Inc.

cc:
William H. Dorton

 Dietrich A. King

(Securities and Exchange Commission)

Patrick S. Brown

(Sullivan & Cromwell LLP)

Roger S. Busse

 (Pacific
Continental Corporation)

 Patricia F. Young

(Pillsbury Winthrop Shaw Pittman LLP)