SEC Comment Letter for BANNER CORP (BANR) (CIK 0000946673) (BANR) — Oct 10, 2012

BANNER CORP (BANR) (CIK 0000946673)
Date: Oct. 10, 2012 · CIK: 0000946673 · Accession: 0000000000-12-056055

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

October 10, 2012

Author

` /s/ Todd K. Schiffman

Form

UPLOAD

Company

BANNER CORP (BANR) (CIK 0000946673)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE October 10, 2012 Via E -mail Mr. Mark J. Grescovich President and Chief Executive Officer Banner Corporation 10 South First Avenue Walla Walla, Washington 99362

Re: Banner Corporation Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed March 13 , 2012 File No. 00 0-26584

Dear Mr. Grescovich :

We completed our review of your filing on July 2 , 2012. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from ta king any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons wh o are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
` /s/ Todd K. Schiffman

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

DIVISION OF
  CORPORATION FINANCE

        October  10, 2012

Via E -mail
Mr. Mark J. Grescovich
President  and Chief Executive Officer
Banner Corporation
10 South First Avenue
Walla Walla, Washington 99362

Re:   Banner Corporation
Form 10 -K for the Fiscal Year Ended December 31, 2011
Filed March 13 , 2012
File No. 00 0-26584

Dear Mr. Grescovich :

We completed our review of your filing on July 2 , 2012.  We remind you that our
comments or changes to disclosure in response to our comments do not foreclose the
Commission from ta king any action with respect to the company or the filing and the
company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.  We
urge all persons wh o are responsible for the accuracy and adequacy of the disclosure in
the filing to be certain that the filing include s the information the Securities Exchange
Act of 1934 and all applicable rules require.

        Sincerely,

  `      /s/ Todd K. Schiffman

Todd K. Schiffman
Assistant Director

SecProbe.io