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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
September 30, 2008
Author
Baker
Form
CORRESP
Company
BANNER CORP (BANR) (CIK 0000946673)

Letter

Division of Corporate Finance Securities and Exchange Commission 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

Show Raw Text
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