United States securities and exchange commission logo July 12, 2021 Randall M. Chesler President and Chief Executive Officer Glacier Bancorp, Inc. 49 Commons Loop Kalispell, MT 59901 Re: Glacier Bancorp, Inc. Registration Statement on Form S-4 Filed July 2, 2021 File No. 333-257662 Dear Mr. Chesler: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance