December 14, 2018 Jim A. Swanson Senior Vice President, Chief Financial Officer Columbia Sportswear Company 14375 Northwest Science Park Drive Portland, Oregon 97229 Re: Columbia Sportswear Company Form 10-K for Fiscal Year Ended December 31, 2017 Filed February 22, 2018 Form 8-K Filed October 25, 2018 File No. 0-23939 Dear Mr. Swanson: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining