0001193125-13-028681.txt : 20130416 0001193125-13-028681.hdr.sgml : 20130416 20130129203702 ACCESSION NUMBER: 0001193125-13-028681 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130129 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: 1301 A STREET CITY: TACOMA STATE: WA ZIP: 98402 BUSINESS PHONE: 2533051900 MAIL ADDRESS: STREET 1: 1301 A STREET CITY: TACOMA STATE: WA ZIP: 98402 CORRESP 1 filename1.htm Correspondence

[COLUMBIA BANKING SYSTEM, INC. LETTERHEAD]

January 29, 2013

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kathryn McHale

 

  Re: Columbia Banking System, Inc.
     Registration Statement on Form S-4; File No. 333-184742
     Request for Acceleration

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, I hereby request on behalf of Columbia Banking System, Inc. (the “Company”), that its Registration Statement on Form S-4 filed on November 2, 2012 (File No. 333-184742) and amended December 28, 2012, January 17, 2013 and January 29, 2013 (together, the “Registration Statement”), be made effective at 5:00 p.m. Eastern Daylight Time on February 1, 2013, or as soon as possible thereafter.

On behalf of the Company, I acknowledge that:

 

  •  

should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  •  

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;

 

  •  

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States; and

 

  •  

the Company is aware of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of securities as specified in the Registration Statement.

United States Securities and Exchange Commission

Page 2

 

We would appreciate it if you would notify us by telephone of the effective date of the Registration Statement and would also confirm such advice in writing.

If you should have any questions about the foregoing request, please do not hesitate to contact our counsel, Mr. Stephen M. Klein of Graham & Dunn PC at (206) 340-9648, or the undersigned at (253) 305-1911. Thank you for your cooperation in this matter.

 

Very truly yours,
By:  

/s/ Melanie J. Dressel

  Melanie J. Dressel
  President and Chief Executive Officer

cc: Stephen M. Klein, Graham & Dunn PC