<SEC-DOCUMENT>0001077771-15-000161-index.html : 20150811
<SEC-HEADER>0001077771-15-000161.hdr.sgml : 20150811
<ACCEPTANCE-DATETIME>20150626150249
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001077771-15-000161
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150626

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UMPQUA HOLDINGS CORP
		CENTRAL INDEX KEY:			0001077771
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				931261319
		STATE OF INCORPORATION:			OR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE SW COLUMBIA STREET
		STREET 2:		SUITE 1200
		CITY:			PORTLAND
		STATE:			OR
		ZIP:			97258
		BUSINESS PHONE:		503-727-4100

	MAIL ADDRESS:	
		STREET 1:		ONE SW COLUMBIA STREET
		STREET 2:		SUITE 1200
		CITY:			PORTLAND
		STATE:			OR
		ZIP:			97258
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>seccommentletterrespo_image1.jpg
<TEXT>
Document 2 - file: seccommentletterrespo_image1.jpg

</DOCUMENT>
</SEC-DOCUMENT>