0001193125-11-320903.txt : 20120406 0001193125-11-320903.hdr.sgml : 20120406 20111123123853 ACCESSION NUMBER: 0001193125-11-320903 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20111123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COLUMBIA BANKING SYSTEM INC CENTRAL INDEX KEY: 0000887343 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 911422237 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1102 BROADWAY PLAZA CITY: TACOMA STATE: WA ZIP: 98402 BUSINESS PHONE: 2533051900 MAIL ADDRESS: STREET 1: 1102 BROADWAY PLAZA CITY: TACOMA STATE: WA ZIP: 98402 CORRESP 1 filename1.htm Correspondence

LOGO

 

November 22, 2011   

Stephen M. Klein

Attorney

sklein@grahamdunn.com

VIA EDGAR

Mr. Marc Thomas

Review Accountant

U.S. Securities and Exchange Commission

Washington, DC 20549

 

Re: Columbia Banking System, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2010

Filed March 1, 2011

Form 10-Q for the Quarterly Period Ended September 30, 2011

Filed November 8, 2011

Response dated October 31, 2011

File No. 000-20288

Dear Mr. Thomas:

This will confirm our telephone conversation of November 21, 2011 wherein I advised you that Columbia intends to submit its’ response to your supplemental comment letter of November 18, 2011 by Friday, December 16, 2011.

Thank you for 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

SMK/sab

 

cc: Mr. Marc Thomas (via email)

Mr. David Irving (via email)

Ms. Melanie Dressel (via email)

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