SEC Comment Letter for BANNER (BANR) — Aug 29, 2018
BANNER CORP
Date: Aug. 29, 2018 · CIK: 0000946673 · Accession: 0000000000-18-026939
AI Filing Summary & Sentiment
File numbers found in text: 333-226991
Letter
August 29, 2018 Albert H. Marshall Senior Vice President and Secretary Banner Corporation 10 South First Avenue Walla Walla, WA 99362 Re:Banner Corporation Registration Statement on Form S-4 Filed August 24, 2018 File No. 333-226991 Dear Mr. Marshall: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services
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August 29, 2018
Albert H. Marshall
Senior Vice President and Secretary
Banner Corporation
10 South First Avenue
Walla Walla, WA 99362
Re:Banner Corporation
Registration Statement on Form S-4
Filed August 24, 2018
File No. 333-226991
Dear Mr. Marshall:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services