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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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Document Type
Confidence
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File numbers found in text: 000-26584

Date
May 4, 2017
Author
/s/ Michelle Miller
Form
UPLOAD
Company
BANNER CORP (BANR) (CIK 0000946673)

Letter

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

Show Raw Text
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