0000939057-12-000131.txt : 20120723 0000939057-12-000131.hdr.sgml : 20120723 20120508120245 ACCESSION NUMBER: 0000939057-12-000131 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120508 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 s3acceleration5812.htm
 
[Letterhead of Banner Corporation]
 
 
May 8, 2012


Via EDGAR and Email

Securities and Exchange Commission
100 F Street, NE.
Washington, D.C.  20549

Re:         Banner Corporation                                                                                                                                                                     
Registration Statement on Form S-3 (File No. 333-180925)
Acceleration Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Banner Corporation (“Company”) hereby respectfully requests that the Securities and Exchange Commission (“Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-3 to 4:00 p.m., Eastern time, on May 10, 2012, or as soon thereafter as practicable.

In connection with this request, the Company hereby acknowledges the following:

·     
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 filing;

·     
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 filing; and

·     
The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
  Sincerely, 
   
  /s/Lloyd W. Baker
   
 
Lloyd W. Baker
  Executive Vice President and 
  Chief Financial Officer 

cc:           Michael F. Johnson, Esquire, Division of Corporation Finance, Securities and
     Exchange Commission