September 15,1998



Securities and Exchange Commission
450 5th Street Northwest
Washington, D.C.  20549-1004
Attention:   Filing Desk, Stop 1-4

Dear Sirs:

Pursuant to regulations of the  Securities  and Exchange  Commission,  submitted
herewith for filing on behalf of UMB Financial Corporation (the Company), is the
Company's  Report on Form 8-K. UMB  Financial  Corporation  will take a one time
pretax  charge  against third quarter  earnings of  $10,000,000.  This charge is
related to the termination of the Company's Employee  Retirement Plan and may be
reduced in future quarters  pending final  determination  of the exact amount of
distributions  to the plan  participants and other  adjustments.  This filing is
being effected by direct  transmission to the Commission's  EDGAR System.

Yours truly,



Timothy M. Connealy
Chief Financial Officer