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                           November 29, 2021

       Kumi Yamamoto Baruffi
       Executive Vice President, General Counsel and Corporate Secretary
       Columbia Banking System, Inc.
       1301    A    Street
       Tacoma, Washington 98402-4200

                                                        Re: Columbia Banking
System, Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed November 22,
2021
                                                            File No. 333-261281

       Dear Ms. Baruffi:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jessica
Livingston at 202-551-3448 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Finance
       cc:                                              Partick S. Brown