corresp

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HeQUMczixjcKrs1/8bpL6YmUZ+fXEWMGufOOxoOVB0wzB/WQ1P9hbQdyM/a15EcU oYRpnBvepWXiV46ZlxHZDA== 0000950134-07-020235.txt : 20080404 0000950134-07-020235.hdr.sgml : 20080404 20070920115402 ACCESSION NUMBER: 0000950134-07-020235 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070920 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COLUMBIA SPORTSWEAR CO CENTRAL INDEX KEY: 0001050797 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] IRS NUMBER: 930498284 STATE OF INCORPORATION: OR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14375 NW SCIENCE PARK DRIVE CITY: PORTLAND STATE: OR ZIP: 97229 BUSINESS PHONE: 503 985 4000 MAIL ADDRESS: STREET 1: 14375 NW SCIENCE PARK DRIVE CITY: PORTLAND STATE: OR ZIP: 97229 CORRESP 1 filename1.htm corresp

September 19, 2007

Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3561
Washington, D.C. 20549
Attention: Ellie Quarles

Re:

Columbia Sportswear Company Definitive 14A
Filed April 20, 2007
File No. 0-23939

Dear Ms. Quarles:

This letter is in response to your letter dated August 21, 2007 commenting on Columbia Sportswear Company’s 2007 Proxy Statement. As we discussed today, Columbia Sportswear Company will provide a written response to your comments by October 22, 2007.

Thank you for your attention. If you have any questions regarding this, please feel free to call me directly at 503-985-4305.


	Sincerely,
	/s/ Peter Bragdon

	Peter Bragdon Vice President and General Counsel

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