SEC Comment Letter 0000000000-23-002432 to WAFD INC (WAFD, WAFDP) (CIK 0000936528) (WAFD)
WAFD INC (WAFD, WAFDP) (CIK 0000936528)
Date: March 13, 2023 · CIK: 0000936528 · Accession: 0000000000-23-002432
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File numbers found in text: 333-270159
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United States securities and exchange commission logo
March 13, 2023
Justin Monroe
Senior Vice President & General Counsel
Washington Federal, Inc.
425 Pike Street
Seattle, Washington 98101
Re:Washington Federal, Inc.
Registration Statement on Form S-4
Filed March 1, 2023
File No. 333-270159
Dear Justin Monroe:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance