SEC Comment Letter for BANNER (BANR) — Jun 11, 2026
BANNER CORP
Date: June 11, 2026 · CIK: 0000946673 · Accession: 0000000000-26-005884
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296472
Letter
Re: Banner Corporation Registration Statement on Form S-4 Filed June 3, 2026 File No. 333-296472 Dear Mark J. Grescovich: 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 Robert Arzonetti at 202-551-8819 with any questions.
June 11, 2026
Mark J. Grescovich Chief Executive Officer Banner Corporation 10 S. First Avenue Walla Walla, WA 99362
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: April Hamlin
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 11, 2026 Mark J. Grescovich Chief Executive Officer Banner Corporation 10 S. First Avenue Walla Walla, WA 99362 Re: Banner Corporation Registration Statement on Form S-4 Filed June 3, 2026 File No. 333-296472 Dear Mark J. Grescovich: 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 Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: April Hamlin </TEXT> </DOCUMENT>