SEC Comment Letter for BANNER CORP (BANR) (CIK 0000946673) (BANR) — May 4, 2017
BANNER CORP (BANR) (CIK 0000946673)
Date: May 4, 2017 · CIK: 0000946673 · Accession: 0000000000-17-015750
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File numbers found in text: 000-26584
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Mail Stop 4720 May 4, 2017 Via E -mail 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, 2016 Filed February 27, 2017 File No. 000-26584 Dear Mr. Baker : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Michelle Miller Michelle Miller Staff Accountant Office of Financial Services