September 9, 2011 |
Stephen M. Klein Attorney 206-340-9648 sklein@grahamdunn.com |
VIA EDGAR
Ms. Kathryn McHale
Staff Attorney
U.S. Securities and Exchange Commission
Washington, DC 20549
Re: | Columbia Banking System, Inc. |
Forms 10-K for the Fiscal Year Ended December 31, 2010
Filed March 1, 2011
Definitive Proxy Statement on Schedule 14A
Filed March 21, 2011
Form 10-Q for the Fiscal Quarter Ended June 30, 2011
Filed August 8, 2011
File No. 000-20288
Dear Ms. McHale:
This will confirm our telephone conversation this morning on behalf of our client, Columbia Banking System, Inc. (Columbia). During the conversation, you agreed that it was acceptable for Columbia to extend the response date to your comment letter until Monday, October 31, 2011, provided that Columbia address the Staffs future comments, to the extent possible, in Columbias September 30, 2011 10-Q Report.
We appreciate your cooperation in this matter. Please feel free to call me directly at 206-340-9648 if you have any questions.
Sincerely,
GRAHAM & DUNN PC
/s/ Stephen M. Klein
Stephen M. Klein
cc: | Mr. Michael F. Johnson (via email) |
Ms. Melanie Dressel (via email)
Mr. Gary Schminkey (via email)
Mr. Barry Ray (via e-mail)
Pier 70
2801 Alaskan Way ~ Suite 300
Seattle WA 98121-1128
Tel 206.624.8300
Fax 206.340.9599
www.grahamdunn.com