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Correspondence 0001171843-23-005827 from WESTAMERICA BANCORPORATION (WABC) (CIK 0000311094) (WABC)

WESTAMERICA BANCORPORATION (WABC) (CIK 0000311094)
Date: Sept. 21, 2023 · CIK: 0000311094 · Accession: 0001171843-23-005827

AI Filing Summary & Sentiment

File numbers found in text: 001-09383

Date
September 21, 2023
Author
/s/Robert A. Thorson
Form
CORRESP
Company
WESTAMERICA BANCORPORATION (WABC) (CIK 0000311094)

Letter

VIA EDGAR Division of Corporation Finance Re: Westamerica Bancorporation Definitive Proxy Statement on Schedule 14A Filed March 17, 2023 File No. 001-09383

Dear Ms. Park and Ms. Zepralka:

Westamerica Bancorporation is in receipt of the letter from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) dated September 14, 2023 (the “Comment Letter”) with respect to the above-referenced Definitive Proxy Statement on Schedule 14A filed with the Commission on March 17, 2023. We acknowledge the Staff’s comments contained in the Comment Letter and confirm that we will enhance our future proxy disclosures in accordance with the topics discussed in the Comment Letter.

Should you have any questions or comments, or if you require any further information with respect to the foregoing, please do not hesitate to contact me.

Sincerely,
/s/Robert A. Thorson

Show Raw Text
CORRESP
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filename1.htm

September 21, 2023

VIA EDGAR

Jane Park

Jennifer Zepralka

Disclosure Review Program

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: Westamerica Bancorporation

Definitive Proxy Statement on Schedule 14A

Filed March 17, 2023

File No. 001-09383

Dear Ms. Park and Ms. Zepralka:

Westamerica Bancorporation is in receipt of the letter from the staff
of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
dated September 14, 2023 (the “Comment Letter”) with respect to the above-referenced Definitive Proxy Statement on Schedule
14A filed with the Commission on March 17, 2023. We acknowledge the Staff’s comments contained in the Comment Letter and confirm
that we will enhance our future proxy disclosures in accordance with the topics discussed in the Comment Letter.

Should you have any questions or comments, or if you require any further
information with respect to the foregoing, please do not hesitate to contact me.

Sincerely,

/s/Robert A. Thorson

Robert A. Thorson

Chief Financial Officer

(p) 707-863-6840

rob.thorson@westamerica.com

cc: David L. Payne

Chairman, President and Chief Executive Officer, Westamerica Bancorporation