August 17, 2010
VIA EDGAR and U.S. Post Office Mail
Mr. Mark Webb
Legal Branch Chief
U.S. Securities and Exchange Commission
Washington, D.C. 20549
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Re: |
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Glacier Bancorp, Inc.
File No. 000-18911 |
Dear Mr. Webb:
Consistent with my phone call discussions with Mr. Amit Pande, Accounting Branch Chief, this will
serve as a formal request to further extend the response date to the Staffs comment letter dated
June 25, 2010 until August 27, 2010. By way of my letter of July 9, 2010, I had previously
requested an extension of time until August 18, 2010. As discussed with Mr. Pande, the additional
time is necessary in recognition that further analysis is required for the information obtained
from each of Glacier Bancorp, Inc.s eleven bank subsidiaries in order to provide the Staff with a
complete and comprehensive response to each of the comments.
If this request is acceptable to you, we would appreciate your favorable response. Thank you in
advance for your cooperation.
Very truly yours,
Glacier Bancorp, Inc.
/s/ Ron J.
Copher
Ron J. Copher
Senior Vice President and Chief Financial Officer