WASHINGTON FEDERAL, INC.
425 Pike Street
Seattle, Washington 98101
March 27, 2023
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: John Stickel
Re: | Washington Federal, Inc. |
Acceleration Request
Registration Statement on Form S-4
Registration No. 333-270159
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Washington Federal, Inc., a Washington corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) declare the above-referenced Registration Statement on Form S-4 effective at 4:00 p.m. Eastern Time on March 28, 2023, or as soon thereafter as practicable.
The Company respectfully requests that the Commission notify the Company’s counsel, of the effectiveness of the Registration Statement by calling Andrew J. Schultheis at (206) 757-8143 at the law firm of Davis Wright Tremaine LLP.
Sincerely,
/s/ Brent J. Beardall
Brent J. Beardall
Chief Executive Officer