[Umpqua Holdings Corporation Letterhead]
VIA EDGAR CORRESPONDENCE AND
VIA E-MAIL (CooperB@SEC.GOV)
June 27, 2012
United States Securities and Exchange Commission
Division of Corporation Finance
Attention: Sharon Blume and Babette Cooper
100 F Street, N.E.
Washington, DC 20549
Re: Your file no. 001-34624
Umpqua Holdings Corporation respectfully requests an extension to the time period to respond to the SEC Comment Letter dated June 14, 2012. As communicated, Umpqua Holding Corporation respectfully requests an extension to file our response not later than July 12, 2012.
If you have any questions about these responses, please do not hesitate to contact me at (503) 727-4224. We greatly appreciate your attention to this matter.
Sincerely,
/s/ Neal T. McLaughlin
Neal T. McLaughlin
Executive Vice President/Treasurer
Umpqua Holdings Corporation