SEC Company Response from COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343) (COLB) — Dec 2, 2021
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)
Date: Dec. 2, 2021 · CIK: 0000887343 · Accession: 0001193125-21-346820
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File numbers found in text: 333-261281
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CORRESP 1 filename1.htm CORRESP December 2, 2021 Via Edgar U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Jessica Livingston Re: Columbia Banking System, Inc. Registration Statement on Form S-4 (File No. 333-261281) Ladies and Gentlemen: Pursuant to the requirements of Rule 461 promulgated under the Securities Act of 1933, as amended, Columbia Banking System, Inc. (“Columbia”) respectfully requests that the Commission declare the above referenced Registration Statement on Form S-4 effective at 4:00 p.m. Eastern Time on December 3, 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/ Clint E. Stein Clint E. Stein President and Chief Executive Officer of Columbia Banking System, Inc. cc: Kumi Yamamoto Baruffi (Columbia Banking System, Inc.) Cort L. O’Haver (Umpqua Holdings Corporation) Patrick S. Brown (Sullivan & Cromwell LLP) Edward D. Herlihy (Wachtell, Lipton, Rosen & Katz)