Correspondence 0001193125-23-080268 from WAFD INC (WAFD, WAFDP) (CIK 0000936528) (WAFD)
WAFD INC (WAFD, WAFDP) (CIK 0000936528)
Date: March 27, 2023 · CIK: 0000936528 · Accession: 0001193125-23-080268
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File numbers found in text: 333-270159
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CORRESP 1 filename1.htm CORRESP WASHINGTON FEDERAL, INC. 425 Pike Street Seattle, Washington 98101 March 27, 2023 Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attn: John Stickel Re: Washington Federal, Inc. Acceleration Request Registration Statement on Form S-4 Registration No. 333-270159 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Washington Federal, Inc., a Washington corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) declare the above-referenced Registration Statement on Form S-4 effective at 4:00 p.m. Eastern Time on March 28, 2023, or as soon thereafter as practicable. The Company respectfully requests that the Commission notify the Company’s counsel, of the effectiveness of the Registration Statement by calling Andrew J. Schultheis at (206) 757-8143 at the law firm of Davis Wright Tremaine LLP. Sincerely, /s/ Brent J. Beardall Brent J. Beardall Chief Executive Officer