SEC Comment Letter for COLUMBIA SPORTSWEAR CO (COLM) (CIK 0001050797) (COLM) — Oct 14, 2020
COLUMBIA SPORTSWEAR CO (COLM) (CIK 0001050797)
Date: Oct. 14, 2020 · CIK: 0001050797 · Accession: 0000000000-20-009685
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File numbers found in text: 000-23939
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United States securities and exchange commission logo
October 14, 2020
Jim A. Swanson
Senior Vice President, Chief Financial Officer
Columbia Sportswear Company
14375 Northwest Science Park Drive
Portland , Oregon 97229
Re:Columbia Sportswear Company
Form 10-Q for the Quarter Ended June 30, 2020
File No. 000-23939
Dear Mr. Swanson:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing