SEC Comment Letter for BANNER CORP (BANR) (CIK 0000946673) (BANR) — Jun 6, 2014
BANNER CORP (BANR) (CIK 0000946673)
Date: June 6, 2014 · CIK: 0000946673 · Accession: 0000000000-14-028977
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-26584
Letter
June 6, 2014 Via E -mail Mr. Lloyd W. Baker Chief Financial Officer Banner Corporation 10 South First Avenue Walla Walla, Washington 99362
Re: Banner Corporation Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 4, 2014 Amendment No. 1 to Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 26, 2014 Amendment No. 2 to Form 10-K for the Fiscal Year Ended December 31, 2013 Filed May 21, 2014 File No. 000-26584
Dear Mr. Baker :
We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the C ommission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Ex change Act of 1934 and all applicable rules require.
Sincerely,
/s/ David S. Irving
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June 6, 2014 Via E -mail Mr. Lloyd W. Baker Chief Financial Officer Banner Corporation 10 South First Avenue Walla Walla, Washington 99362 Re: Banner Corporation Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 4, 2014 Amendment No. 1 to Form 10 -K for the Fiscal Year Ended December 31, 2013 Filed March 26, 2014 Amendment No. 2 to Form 10-K for the Fiscal Year Ended December 31, 2013 Filed May 21, 2014 File No. 000-26584 Dear Mr. Baker : We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the C ommission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Ex change Act of 1934 and all applicable rules require. Sincerely, /s/ David S. Irving David S. Irving Reviewing Accountant