SEC Company Response from BANNER (BANR) — Sep 5, 2018
BANNER CORP
Date: Sept. 5, 2018 · CIK: 0000946673 · Accession: 0001104659-18-055376
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File numbers found in text: 333-226991
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CORRESP 1 filename1.htm BANNER CORPORATION 10 South First Avenue Walla Walla, WA 99362 (509) 527-3636 September 5, 2018 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7010 Attention: David Gessert RE: Banner Corporation Registration Statement on Form S-4 File No. 333-226991 Request for Acceleration Dear Mr. Gessert: Reference is made to the Registration Statement on Form S-4 (File No. 333-226991) filed by Banner Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “SEC”) on August 24, 2018, as amended on September 5, 2018 (the “Registration Statement”). The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on September 6, 2018, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended. Please contact Jacob A. Kling of Wachtell, Lipton, Rosen & Katz at (212) 403-1003 or JAKling@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Kling when this request for acceleration of effectiveness of the Registration Statement has been granted. Very truly yours, BANNER CORPORATION By: /s/ Craig Miller Name: Craig Miller Title: Executive Vice President and General Counsel cc: Wachtell, Lipton, Rosen & Katz Jacob A. Kling