September 9, 2024

Ronald J. Nicolas, Jr.
Chief Financial Officer
Pacific Premier Bancorp, Inc.
17901 Von Karman Avenue, Suite 1200
Irvine, California 92614

        Re: Pacific Premier Bancorp, Inc.
            Form 10-K for the Fiscal Year Ended December 31, 2023
            Form 10-Q for the Quarterly Period Ended June 30, 2024
            File No. 000-22193
Dear Ronald J. Nicolas, Jr.:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Operating Results
Noninterest Expense, page 70

1.      Please tell us, and revise in future filings, to provide a discussion
of the deposit expenses
        addressing the deposit earnings credit rates and how these amounts are
determined. Also,
        address the basis for recording these expenses within noninterest
expenses as opposed to
        reflecting these costs within deposit interest expense.
Form 10-Q for the Quarterly Period Ended June 30, 2024
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations
Provision for Credit Losses, page 75

2.      We note your discussion of changes in the provision for credit losses
for both the three
        and six months ended June 30, 2024 compared to June 30, 2023. We also
note your
 September 9, 2024
Page 2

       disclosure on pages 35 and 36 that the provision for credit losses on
loans includes
       offsetting impacts and activities relating to the specifically
identified loan types included
       within investor and business loans secured by real estate, commercial
loans and retail
       loans. Please revise your disclosure, in future filings, to quantify and
discuss the offsetting
       impacts and trends associated with the provision (credit) for credit
losses for the
       individual loan types within the specified categories when comparing
period-over-period
       changes.
       In closing, 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.

       Please contact Mengyao Lu at 202-551-3471 or Marc Thomas at 202-551-3452
with any
questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance