fixed

content

.header {
background-color: #ccc;
width: 100%;
position: fixed;
top: 0;
bottom: auto; }
.outer {
background-color: #fff;
top:30px;
position: relative;
height: 100px; }
.outer .banner { font-size: 46px; }
.outer .header {
position: absolute;
bottom: 0;
z-index: 2;
top: auto; }
.content {
height: 300px;
color: blue;
background-color: #fff;
margin-top: 100px; }

<div class="header">Header1</div>
<div class="outer">
<span class="banner">LOGO</span>
<div class="header">Header2</div>
</div>
<div class="content">Content</div>

http://jsfiddle.net/WDnyb/2/

ganz viel Text