SEC Company Response from BANNER CORP (BANR) (CIK 0000946673) (BANR) — Dec 30, 2008
BANNER CORP (BANR) (CIK 0000946673)
Date: Dec. 30, 2008 · CIK: 0000946673 · Accession: 0000939057-08-000513
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CORRESP
1
filename1.htm
corr123008.htm
December
30, 2008
Via Telecopy and
EDGAR
Mark
Webb, Esq.
Legal
Branch Chief
Division
of Corporate Finance
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549-4561
Re: Banner
Corporation
File No.
0-26584
Form 10-K for the period ended December
31, 2007
Form 10-Q for the periods ended March
31, June 30 and September 30, 2008
Dear Mr.
Webb:
This letter is to acknowledge receipt
of the comment letter, dated December 23, 2008. As a result of the
holidays and the number of comments contained in the comment letter, we
respectfully request that we be given an extension to respond to your comment
letter until January 24, 2009 to allow for us, our legal counsel and our
auditors to have sufficient time to review and respond to the
comments.
If you have any questions concerning
this matter, please contact the undersigned at 509-526-8896 or e-mail at lbaker@bannerbank.com.
Sincerely,
/s/Lloyd W.
Baker
Lloyd W.
Baker
Executive Vice
President and
Chief Financial
Officer
cc:
Paul
Kline, Staff Accountant, SEC
Matt
McNair, Staff Attorney
10
South First Avenue • P.O. Box 907 • Walla Walla, WA
99362-0265
509-527-3636 • Fax: 509-526-8891
• www.bannerbank.com • Member
FDIC