December 10, 2024

Juan Carlos Mora Uribe
Chief Executive Officer
Bancolombia S.A.
Carrera 48 # 26-85, Avenida Los Industriales
Medell  n, Colombia

       Re: Bancolombia S.A.
           Registration Statement on Form F-4
           Filed December 2, 2024
           File No. 333-283549
Dear Juan Carlos Mora Uribe:

       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 Robert Arzonetti at 202-551-8819 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Finance
cc:   Patrick S. Brown