SEC Company Response from BANNER (BANR) — Jun 15, 2026
BANNER CORP
Date: June 15, 2026 · CIK: 0000946673 · Accession: 0001140361-26-025274
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296472
Letter
Re:
Banner Corporation 10 South First Avenue Walla Walla, WA 99362 (509) 527-3636
June 15, 2026
Via EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Robert Arzonetti
Banner Corporation Request for Acceleration of Effectiveness Registration Statement on Form S-4 (SEC File No.: 333-296472) (the “Registration Statement”)
Ladies and Gentlemen:
On behalf of Banner Corporation (the “Company”), the undersigned officer hereby respectfully requests acceleration of the effective date of the Registration Statement so that the same shall become effective at 4:00 p.m. Eastern Time on Tuesday, June 16, 2026, or as soon as practicable thereafter.
If you have any questions regarding this request, please contact April Hamlin of Ballard Spahr LLP, counsel to the Company, at (612) 371-3522. In addition, once the Registration Statement has been declared effective, please orally confirm that event with Ms. Hamlin.
Very truly yours,
BANNER CORPORATION
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CORRESP 1 filename1.htm Banner Corporation 10 South First Avenue Walla Walla, WA 99362 (509) 527-3636 June 15, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Robert Arzonetti Re: Banner Corporation Request for Acceleration of Effectiveness Registration Statement on Form S-4 (SEC File No.: 333-296472) (the “Registration Statement”) Ladies and Gentlemen: On behalf of Banner Corporation (the “Company”), the undersigned officer hereby respectfully requests acceleration of the effective date of the Registration Statement so that the same shall become effective at 4:00 p.m. Eastern Time on Tuesday, June 16, 2026, or as soon as practicable thereafter. If you have any questions regarding this request, please contact April Hamlin of Ballard Spahr LLP, counsel to the Company, at (612) 371-3522. In addition, once the Registration Statement has been declared effective, please orally confirm that event with Ms. Hamlin. Very truly yours, BANNER CORPORATION /s/ Sherrey Luetjen Sherrey Luetjen Executive Vice President and General Counsel