United States securities and exchange commission logo September 25, 2023 Randall Chesler President and Chief Executive Officer Glacier Bancorp, Inc. 49 Commons Loop Kalispell, Montana 59901 Re: Glacier Bancorp, Inc. Registration Statement on Form S-4 Filed September 14, 2023 File No. 333-274515 Dear Randall 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