[Umpqua Holdings Corporation Letterhead]
VIA EDGAR CORRESPONDENCE AND
VIA E-MAIL (mccordl@sec.gov)
August 11, 2011
U.S. Securities and Exchange Commission
Division of Corporation Finance
Attention: Lindsay B. McCord
Washington, D.C. 20549-5546
Re: |
Umpqua Holdings Corporation CIK#: 0001077771 Assistant Director Office: Financial Services File #: 001-34624 |
Dear Ms. McCord:
Umpqua Holdings Corporation respectfully requests an extension to the time period to respond to the SEC Comment Letter dated August 2, 2011. As we discussed on the phone, Umpqua Holding Corporation respectfully requests an extension to file our response not later than August 30, 2011.
If you have any questions or need further information, please do not hesitate to contact me at 503-727-4108. We greatly appreciate your attention to this matter.
Sincerely,
UMPQUA HOLDINGS CORPORATION
/s/Ronald L. Farnsworth
Ronald L. Farnsworth
Executive Vice President / Chief Financial Officer