0001193125-21-346820.txt : 20220104 0001193125-21-346820.hdr.sgml : 20220104 20211202171507 ACCESSION NUMBER: 0001193125-21-346820 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211202 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 FORMER COMPANY: FORMER CONFORMED NAME: COLUMBIA BANKING SYSTEM INC DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm CORRESP

December 2, 2021

Via Edgar

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Jessica Livingston

 

  Re:

Columbia Banking System, Inc.

Registration Statement on Form S-4 (File No. 333-261281)

Ladies and Gentlemen:

Pursuant to the requirements of Rule 461 promulgated under the Securities Act of 1933, as amended, Columbia Banking System, Inc. (“Columbia”) respectfully requests that the Commission declare the above referenced Registration Statement on Form S-4 effective at 4:00 p.m. Eastern Time on December 3, 2021, 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/ Clint E. Stein

Clint E. Stein

President and Chief Executive Officer of Columbia Banking System, Inc.

 

cc:

Kumi Yamamoto Baruffi

(Columbia Banking System, Inc.)

Cort L. O’Haver

(Umpqua Holdings Corporation)

Patrick S. Brown

(Sullivan & Cromwell LLP)

Edward D. Herlihy

(Wachtell, Lipton, Rosen & Katz)