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CORRESP Filing

COLUMBIA BANKING SYSTEM, INC.
Date: June 13, 2025 · CIK: 0000887343 · Accession: 0001193125-25-140750

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File numbers found in text: 333-287607

Date
June 13, 2025
Author
/s/ Clint E. Stein
Form
CORRESP
Company
COLUMBIA BANKING SYSTEM, INC.

Letter

Re: Columbia Banking System, Inc. Registration Statement on Form S-4 (File No. 333-287607) Ladies and Gentlemen: Pursuant to the requirements of Rule 461 under the Securities Act of 1933, as amended, Columbia Banking System, Inc. (“ Columbia ”) respectfully requests that the Commission declare the Registration Statement filed on Form S-4 (File No. 333-287607) with the Commission on May 28, 2025 (the “ Registration Statement ”) effective at 4:00 p.m. Eastern Time on June 16, 2025, 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.

[Letterhead of Columbia Banking System, Inc.] June 13, 2025 Via Edgar U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Aisha Adegbuyi

Sincerely,
/s/ Clint E. Stein

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CORRESP
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 CORRESP

 [Letterhead of Columbia Banking System, Inc.]
 June 13, 2025 Via Edgar
 U.S. Securities and Exchange Commission Division of Corporation
Finance 100 F Street, NE Washington, D.C. 20549
 Attn: Aisha Adegbuyi

 Re:
 Columbia Banking System, Inc.
 Registration Statement on Form S-4 (File
No. 333-287607) Ladies and Gentlemen:
 Pursuant to the requirements of Rule 461 under the Securities Act of 1933, as amended, Columbia Banking System, Inc.
(“ Columbia ”) respectfully requests that the Commission declare the Registration Statement filed on Form S-4 (File No. 333-287607) with the
Commission on May 28, 2025 (the “ Registration Statement ”) effective at 4:00 p.m. Eastern Time on June 16, 2025, 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.)
 Steven R. Gardner (Pacific
Premier Bancorp, Inc.) Patrick S. Brown
 (Sullivan & Cromwell LLP)
 Shawn M. Turner
 (Holland & Knight LLP)
 Jeffrey D. Haaas
 (Holland & Knight LLP)