0001104659-18-055376.txt : 20181005 0001104659-18-055376.hdr.sgml : 20181005 20180905165859 ACCESSION NUMBER: 0001104659-18-055376 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180905 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

 

BANNER CORPORATION

10 South First Avenue

Walla Walla, WA 99362

(509) 527-3636

 

September 5, 2018

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention:                                         David Gessert

 

RE:                           Banner Corporation
Registration Statement on Form S-4
File No. 333-226991
Request for Acceleration

 

Dear Mr. Gessert:

 

Reference is made to the Registration Statement on Form S-4 (File No. 333-226991) filed by Banner Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “SEC”) on August 24, 2018, as amended on September 5, 2018 (the “Registration Statement”).

 

The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on September 6, 2018, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended.

 

Please contact Jacob A. Kling of Wachtell, Lipton, Rosen & Katz at (212) 403-1003 or JAKling@wlrk.com with any questions you may have concerning this letter, or if you require any additional information.  Please notify Mr. Kling when this request for acceleration of effectiveness of the Registration Statement has been granted.

 

 

Very truly yours,

 

 

 

BANNER CORPORATION

 

 

 

 

By:

/s/ Craig Miller

 

Name:

Craig Miller

 

Title:

Executive Vice President and General Counsel

 

cc:                                Wachtell, Lipton, Rosen & Katz

Jacob A. Kling