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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

Date
December 2, 2021
Author
/s/ Clint E. Stein
Form
CORRESP
Company
COLUMBIA BANKING SYSTEM, INC. (COLB) (CIK 0000887343)

Letter

Re: Columbia Banking System, Inc.

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

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

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CORRESP
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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)