-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, L6Lq1np0FQUObgRMaVoectNEXhkODiGYV2+Z3IL+QrPS/eTQz97YFEtdpyGHraLv 8qk8UdHDT8RhLoybN1Tnbg== 0000939057-08-000513.txt : 20090724 0000939057-08-000513.hdr.sgml : 20090724 20081230154816 ACCESSION NUMBER: 0000939057-08-000513 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20081230 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BANNER CORP CENTRAL INDEX KEY: 0000946673 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 911691604 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 S FIRST AVENUE CITY: WALLA WALLA STATE: WA ZIP: 99362 BUSINESS PHONE: 5095273636 MAIL ADDRESS: STREET 1: 10 S FIRST AVENUE CITY: WALLA WALLA STATE: WA ZIP: 99362 FORMER COMPANY: FORMER CONFORMED NAME: FIRST WASHINGTON BANCORP INC /WA/ DATE OF NAME CHANGE: 19980727 FORMER COMPANY: FORMER CONFORMED NAME: FIRST SAVINGS BANK OF WASHINGTON BANCORP INC DATE OF NAME CHANGE: 19950614 CORRESP 1 filename1.htm corr123008.htm
 
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December 30, 2008


Via Telecopy and EDGAR

Mark Webb, Esq.
Legal Branch Chief
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549-4561

Re:          Banner Corporation
File No. 0-26584                                                                                                                                                                                   
Form 10-K for the period ended December 31, 2007
Form 10-Q for the periods ended March 31, June 30 and September 30, 2008

Dear Mr. Webb:

This letter is to acknowledge receipt of the comment letter, dated December 23, 2008.  As a result of the holidays and the number of comments contained in the comment letter, we respectfully request that we be given an extension to respond to your comment letter until January 24, 2009 to allow for us, our legal counsel and our auditors to have sufficient time to review and respond to the comments.

If you have any questions concerning this matter, please contact the undersigned at 509-526-8896 or e-mail at lbaker@bannerbank.com.
 
 
 
  Sincerely, 
   
   
  /s/Lloyd W. Baker  
   
  Lloyd W. Baker 
  Executive Vice President and 
  Chief Financial Officer 
 


cc:
Paul Kline, Staff Accountant, SEC
  Matt McNair, Staff Attorney 
 
 
 

 
10 South First Avenue • P.O. Box 907 • Walla Walla, WA 99362-0265
509-527-3636 • Fax: 509-526-8891 • www.bannerbank.com • Member FDIC
 



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