SEC Comment Letter for BANNER (BANR) — Sep 6, 2019
BANNER CORP
Date: Sept. 6, 2019 · CIK: 0000946673 · Accession: 0000000000-19-013235
AI Filing Summary & Sentiment
File numbers found in text: 333-233497
Letter
September 5, 2019 Craig Miller Executive Vice President and General Counsel Banner Corporation 10 South First Avenue Walla Walla, WA 99632 Re:Banner Corporation Registration Statement on Form S-4 Filed August 28, 2019 File No. 333-233497 Dear Mr. Miller: 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 Lin, Staff Attorney, at (202) 551-3552 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services
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September 5, 2019
Craig Miller
Executive Vice President and General Counsel
Banner Corporation
10 South First Avenue
Walla Walla, WA 99632
Re:Banner Corporation
Registration Statement on Form S-4
Filed August 28, 2019
File No. 333-233497
Dear Mr. Miller:
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 Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services