<SEC-DOCUMENT>0001050797-18-000055.txt : 20190213
<SEC-HEADER>0001050797-18-000055.hdr.sgml : 20190213
<ACCEPTANCE-DATETIME>20181121164255
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001050797-18-000055
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20181121

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COLUMBIA SPORTSWEAR CO
		CENTRAL INDEX KEY:			0001050797
		STANDARD INDUSTRIAL CLASSIFICATION:	APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
		IRS NUMBER:				930498284
		STATE OF INCORPORATION:			OR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		14375 NW SCIENCE PARK DRIVE
		CITY:			PORTLAND
		STATE:			OR
		ZIP:			97229
		BUSINESS PHONE:		503 985 4000

	MAIL ADDRESS:	
		STREET 1:		14375 NW SCIENCE PARK DRIVE
		CITY:			PORTLAND
		STATE:			OR
		ZIP:			97229
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div><a name="s52783361F4555D80AD98B925A5897900"></a></div><div></div><div><br></div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:Arial;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:center;"><img src="logo3a60.jpg" alt="logo3a60.jpg" style="height:101px;width:362px;"></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">November 16, 2018</font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Office of Beverages, Apparel and Mining </font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">U.S. Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Division of Corporate Finance</font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">100 F Street, NE</font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Washington, D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Attention:&#160;&#160;&#160;&#160;Angela Lumley</font></div><div style="line-height:120%;text-align:left;text-indent:96px;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Rufus Decker</font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Re: &#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11.5pt;font-weight:bold;">Columbia Sportswear Company</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"></font><font style="font-family:inherit;font-size:11.5pt;font-weight:bold;">Form 10-K for Fiscal Year Ended December 31, 2017</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"></font><font style="font-family:inherit;font-size:11.5pt;font-weight:bold;">Filed February 22, 2018</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"></font><font style="font-family:inherit;font-size:11.5pt;font-weight:bold;">Form 8-K Filed October 25, 2018</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"></font><font style="font-family:inherit;font-size:11.5pt;font-weight:bold;">File No. 0-23939</font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Dear Ms. Lumley and Mr. Decker: </font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">On behalf of Columbia Sportswear Company (the &#8220;Company&#8221;), we acknowledge receipt of the Securities and Exchange Commission Staff&#8217;s comment letter dated November 14, 2018, regarding the Company&#8217;s Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2017, filed on February 22, 2018, and the Company&#8217;s Current Report on Form 8-K, filed on October 25, 2018.</font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">The comment letter requires that the Company respond within ten business days or inform you of when the Company will respond. We hereby respectfully request an extension to respond by no later than December 12, 2018. This additional time will enable the necessary internal review related to the Company&#8217;s response to the comment letter and permit us to fully and properly respond to the points raised in your letter.</font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Thank you for your consideration. If you have any questions regarding our extension request, please contact our counsel, John Thomas at (503) 727-2144 at Perkins Coie LLP.</font></div><div style="line-height:120%;padding-bottom:1px;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;padding-bottom:1px;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;padding-bottom:1px;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Sincerely, </font></div><div style="line-height:120%;padding-bottom:1px;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div style="line-height:120%;padding-bottom:1px;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;text-decoration:underline;">/s/Jim A. Swanson                                           </font></div><div style="line-height:120%;padding-bottom:1px;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Jim A. Swanson</font></div><div style="line-height:120%;padding-bottom:1px;text-align:left;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;">Senior Vice President, Chief Financial Officer</font></div><div style="line-height:120%;text-align:justify;font-size:11.5pt;"><font style="font-family:inherit;font-size:11.5pt;"><br></font></div><div><br></div><div><div style="line-height:120%;text-align:center;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
