TEXT-EXTRACT 2 filename2.txt October 10, 2019 Randall M. Chesler Chief Executive Officer Glacier Bancorp, Inc. 49 Commons Loop Kalispell, Montana 59901 Re: Glacier Bancorp, Inc. Registration Statement on Form S-4 Filed October 4, 2019 File No. 333-234110 Dear Mr. Chesler: 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 Sonia Bednarowski at 202-551-3666 with any questions. Sincerely, Division of Corporation Finance Office of Finance