[Columbia Letterhead]
April 21, 2017
Via Edgar
U.S. Securities and Exchange Commission,
100 F Street, NE,
Washington, D.C. 20549.
Re: | Columbia Banking System, Inc. Registration Statement on Form S-4 (Reg. No. 333-216039) |
Ladies and Gentlemen:
Columbia Banking System, Inc. (Columbia) respectfully requests that the Commission declare the Registration Statement effective on April 24, 2017, at 4:30 p.m. Eastern time, or as soon thereafter as practicable.
Columbia requests that the Commission notify us of the effectiveness of the Registration Statement by calling our counsel, Patrick S. Brown of Sullivan & Cromwell LLP, at (310) 712-6603.
Sincerely,
/s/ Hadley S. Robbins
Hadley S. Robbins
Executive Vice President and Interim
Chief Executive Officer of Columbia
Banking System, Inc.
cc: | William H. Dorton |
Dietrich A. King
(Securities and Exchange Commission)
Patrick S. Brown
(Sullivan & Cromwell LLP)
Roger S. Busse
(Pacific Continental Corporation)
Patricia F. Young
(Pillsbury Winthrop Shaw Pittman LLP)