November 22, 2011 | Stephen M. Klein Attorney sklein@grahamdunn.com |
VIA EDGAR
Mr. Marc Thomas
Review Accountant
U.S. Securities and Exchange Commission
Washington, DC 20549
Re: | Columbia Banking System, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 1, 2011
Form 10-Q for the Quarterly Period Ended September 30, 2011
Filed November 8, 2011
Response dated October 31, 2011
File No. 000-20288
Dear Mr. Thomas:
This will confirm our telephone conversation of November 21, 2011 wherein I advised you that Columbia intends to submit its’ response to your supplemental comment letter of November 18, 2011 by Friday, December 16, 2011.
Thank you for your cooperation in this matter. Please feel free to call me directly at 206-340-9648 if you have any questions.
Sincerely,
GRAHAM & DUNN PC
/s/ Stephen M. Klein
Stephen M. Klein
SMK/sab
cc: | Mr. Marc Thomas (via email) |
Mr. David Irving (via email)
Ms. Melanie Dressel (via email)