October 4, 2013

BY ELECTRONIC SUBMISSION

Mr. Chris Windsor

Special Counsel

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:    Sterling Financial Corporation (“Sterling”)

Dear Mr. Windsor:

On behalf of Sterling, and in response to our conversation on September 30, 2013, Sterling is re-submitting its comment letter response originally filed via EDGAR on August 13, 2013, without the Confidential Treatment Request header.

Kindly direct any comments or questions to me at (509) 838-7239, or in my absence, Patrick J. Rusnak at (509) 227-0961.

Sincerely,

STERLING FINANCIAL CORPORATION

By:         /s/ Andrew J. Schultheis        

Andrew J. Schultheis

Executive Vice President and

General Counsel