UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or l5 (d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): ~~March~~ December 317, 2010

Columbia Bancorp

(Exact name of registrant as specified in its charter)

Oregon
(State or other jurisdiction of incorporation)


0-27938		93-1193156
(Commission File Number)		(IRS Employer Identification No.)

401 East Third Street, Suite 200
The Dalles, Oregon 97058
(Address of principal executive offices, including zip Code)

(541) 298-6649
(Registrant’s telephone number, including area code)

Not applicable
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

o Item ~~Soliciting~~1.01 Entry ~~material~~into ~~pursuant~~Material ~~to Rule 14a-12 under the Exchange Act (17 CFR 240~~Agreement.~~14a-12)~~

oOn ~~Pre-commencement~~December ~~communications~~3, ~~pursuant~~2010, the registrant was administratively dissolved by the Oregon Secretary of State for failure to ~~Rule~~maintain ~~14d-~~its corporate registration. The Board of Directors determined not to correct the involuntary dissolution, because the registrant does not have sufficient funds to cover the costs of a special meeting of shareholders to approve a voluntary dissolution. On December 7, 2010, the registrant adopted a Plan of Liquidation and a Liquidating Trust Agreement, effective as of December 7, 2010, copies of which are attached to this report as Exhibits 10.1 and 10.2. Pursuant to the Plan of Liquidation, the Company will complete a full liquidation effective December 28, 2010 (bthe “Liquidation Date”), ~~under~~at which date all remaining assets of registrant, consisting of approximately $37,500, will be transferred to the ~~Exchange~~Columbia ~~Act~~Bancorp ~~(17~~Liquidating ~~CFR~~Trust ~~240.14d-2~~(bthe “Trust”)). While the beneficiaries of the Trust will be the shareholders of registrant, with beneficial interests in the Trust being in proportion to their respective ownership interests in registrant as of the Liquidation Date, the Trust will assume the liabilities of the registrant and the Trust assets will first be used to pay all outstanding expenses, obligations and other liabilities of the registrant outstanding on the Liquidation Date whether then known or not. Only the remaining assets, if any, after payment of such liabilities would be available for distribution. Such expenses, obligations and liabilities are expected to include, without limitation, expenses of liquidation and any distributions of assets, final tax returns professional fees, claims by known claimants, claims by officers and directors for indemnification under the provisions of the registrant’s articles of incorporation, bylaws, pursuant to contract and Oregon law, and other claims against the registrant not yet known to the Board of Directors,.

oThe ~~Pre-commencement~~Board ~~communications~~of ~~pursuant~~Directors expects that the assets remaining after satisfaction of all such expenses, obligations and liabilities will be insufficient to ~~Rule~~distribute ~~13e-4(c)~~any funds to shareholders of registrant. Accordingly, shareholders should not expect to receive any liquidating distributions with respect to their shares under the ~~Exchange~~Plan ~~Act~~of ~~(17~~Liquidation, ~~CFR~~nor ~~240~~any distributions from the Trust.~~13e-4(c))~~

Item 4.01 Changes in Registrant’s Certifying Accountant.

On March 31, 2010, Moss Adams LLP resigned as the independent registered public accounting firm of Columbia Bancorp (the “Company”).

Moss Adams' report for the year ending December 31, 2008 contain no adverse opinion or a disclaimer of opinion nor takes such report qualified or modified as to uncertainty, audit scope, or accounting principles. Moss Adams did not complete an audit or issue a report for the year ended December 31, 2009.

During the years ended December 31, 2009 and 2008 and through March 31, 2010 (the “Relevant Period”) there were no disagreements with Moss Adams on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to Moss Adams' satisfaction, would have caused it to make reference thereto in their reports on the financial statements for such periods.

During the Relevant Period, there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K ("Reportable Events") issued by the United States Securities and Exchange Commission (the “Commission”).

The Company requested that Moss Adams furnish it with a letter addressed to the Commission stating whether or not Moss Adams agrees with the statement set forth in this subsection (a), above. A copy of that letter, dated April 16, 2010, is filed as Exhibit 16.1 to this Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(a) Not applicable. (b) Not applicable. (c) Not applicable. (d) Exhibits. Exhibit 1610.1 Exhibit 10.2

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.

	COLUMBIA BANCORP
Date: April 16, 2010	By:	/s/ Terry L. Cochran
Date: December 8, 2010	By:	/s/ Terry L. Cochran
		Terry L. Cochran
		President and Chief Executive Officer

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