SEC Company Response from BANNER CORP (BANR) (CIK 0000946673) (BANR) — Apr 29, 2009

BANNER CORP (BANR) (CIK 0000946673)
Date: April 29, 2009 · CIK: 0000946673 · Accession: 0000939057-09-000114

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 29, 2009

Author

/s/ Lloyd W.

Form

CORRESP

Company

BANNER CORP (BANR) (CIK 0000946673)

Letter

Division of Corporate Finance Securities and Exchange Commission Washington, D.C. 20549-4561 Re: Banner Corporation File No. 0-26584 Form 10-K for the period ended December 31,

Dear Mr. Vaughan:

This letter is to acknowledge receipt of the comment letter, dated April 22, 2009. As a result of time commitments driven by our Annual Shareholders Meeting and first quarter earnings release and Report on Form 10Q, as well as the untimely death of our Chief Accountant two weeks ago, we respectfully request that we be given an extension to respond to your comment letter until May 15, 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

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CORRESP
1
filename1.htm

    corr429.htm

    April 29,
2009

    Via Telecopy and
EDGAR

    Kevin
Vaughn

    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,
  2008

    Dear Mr.
Vaughan:

    This letter is to acknowledge receipt
of the comment letter, dated April 22, 2009.  As a result of time
commitments driven by our Annual Shareholders Meeting and first quarter earnings
release and Report on Form 10Q, as well as the untimely death of our Chief
Accountant two weeks ago, we respectfully request that we be given an extension
to respond to your comment letter until May 15, 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

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