Subject: File No. S7-08-05
From: James H Strosahl
Affiliation: CFO Glaccier Bancorp, Inc.

September 30, 2005

The 60 day filing period for accelerated filers does not provide adequate time to prepare the 10K for our company. The original 60 day requirement would have been difficult to meet without the additional requirements of SOX 404, with those requirements it will not allow enough time to thoroughly prepare, review, and audit the filing.

I am suggesting that the 75 day requirement be maintained for all filers. The larger companies most likely have more complex operations which will require more work than smaller companies. To shorten the timeline for them does not seem reasonable.