<SEC-DOCUMENT>0000950123-10-081477.txt : 20110411
<SEC-HEADER>0000950123-10-081477.hdr.sgml : 20110408
<ACCEPTANCE-DATETIME>20100827060038
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-081477
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100827

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GLACIER BANCORP INC
		CENTRAL INDEX KEY:			0000868671
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				810519541
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		49 COMMONS LOOP
		STREET 2:		.
		CITY:			KALISPELL
		STATE:			MT
		ZIP:			59901
		BUSINESS PHONE:		4067564200

	MAIL ADDRESS:	
		STREET 1:		49 COMMONS LOOP
		STREET 2:		.
		CITY:			KALISPELL
		STATE:			MT
		ZIP:			59901
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<TYPE>CORRESP
<SEQUENCE>1
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">August&nbsp;27, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>VIA EDGAR and U.S. Post Office Mail</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Mark Webb<BR>
Legal Branch Chief<BR>
U.S. Securities and Exchange Commission<BR>
Washington, D.C. 20549

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left"><B>Re:</B></TD>
    <TD width="1%"><B>&nbsp;</B></TD>
    <TD><B>Glacier Bancorp, Inc.</B><br><B>
File No.&nbsp;000-18911</B></TD>
</TR>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Webb:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Consistent with my phone call discussion with Mr.&nbsp;John Nolan, Senior Assistant Chief Accountant,
this will serve as a formal request to further extend the response date to the Staff&#146;s comment
letter dated June&nbsp;25, 2010 until September&nbsp;3, 2010. By way of my letter of August&nbsp;17,
2010, I had previously requested an extension of time until August&nbsp;27, 2010. As discussed with Mr.
Nolan, the additional time is necessary in recognition that further analysis is required for the
information obtained from each of Glacier Bancorp, Inc.&#146;s eleven bank subsidiaries in order to
provide the Staff with a complete and comprehensive response to each of the comments.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If this request is acceptable to you, we would appreciate your favorable response. Thank you in
advance for your cooperation.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>

    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD colspan="3" align="left">Very truly yours,<BR>
<BR>
<B>Glacier Bancorp, Inc</B>.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Ron J. Copher
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" align="left">Ron J. Copher&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" align="left">Senior Vice President and Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">CC:</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>John Nolan<br>
Amit Pande</TD>
</TR>

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