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SEC Company Response from COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Aug 13, 2021

COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Aug. 13, 2021 · CIK: 0000887343 · Accession: 0001193125-21-245925

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File numbers found in text: 333-258551

Date
August 13, 2021
Author
/s/ Aaron J. Deer
Form
CORRESP
Company
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)

Letter

Re: Columbia Banking System, Inc.

August 13, 2021

Via Edgar

U.S. Securities and Exchange Commission,

100 F Street, NE,

Washington, D.C. 20549.

Registration Statement on Form S-4 (Reg. No. 333-258551)

Ladies and Gentlemen:

Columbia Banking System, Inc. (“Columbia”) respectfully requests that the Commission declare the Registration Statement effective at 3:00 p.m. Eastern Time on August 17, 2021, 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/ Aaron J. Deer

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CORRESP
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filename1.htm

CORRESP

 August 13, 2021

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. 333-258551)

 Ladies and Gentlemen:

Columbia Banking System, Inc. (“Columbia”) respectfully requests that the Commission declare the Registration Statement
effective at 3:00 p.m. Eastern Time on August 17, 2021, 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/ Aaron J. Deer

Aaron J. Deer

Executive Vice President and Chief Financial Officer of Columbia Banking System, Inc.

cc:
 Sonia Bednarowski

 (Securities and Exchange Commission)

 Patrick S. Brown

 (Sullivan & Cromwell LLP)

 Randall S. Eslick

 (Bank of Commerce Holdings)

 Steve Klein

 (Miller Nash LLP)