SEC Comment Letter for CVB FINANCIAL CORP (CVBF) (CIK 0000354647) (CVBF) — Jun 12, 2012
CVB FINANCIAL CORP (CVBF) (CIK 0000354647)
Date: June 12, 2012 · CIK: 0000354647 · Accession: 0000000000-12-030469
AI Filing Summary & Sentiment
Letter
June 1 2, 2012 Via E -mail Christopher D. Myers President and Chief Executive Officer CVB Financial Corp. 701 N. Haven Avenue, Suite 350 Ontario, California 91764
Re: CVB Financial Corp. Form 10 -K for the Fis cal Year Ended December 31, 2011 Filed February 29, 2012 Form 10 -K for the Fiscal Year Ended December 31, 201 0 Filed March 1, 2011 File No. 0 -10140
Dear Mr. Myers:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the C ommission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Ex change Act of 1934 and all applicable rules require.
Sincerely,
/s/ Amit Pande
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June 1 2, 2012 Via E -mail Christopher D. Myers President and Chief Executive Officer CVB Financial Corp. 701 N. Haven Avenue, Suite 350 Ontario, California 91764 Re: CVB Financial Corp. Form 10 -K for the Fis cal Year Ended December 31, 2011 Filed February 29, 2012 Form 10 -K for the Fiscal Year Ended December 31, 201 0 Filed March 1, 2011 File No. 0 -10140 Dear Mr. Myers: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the C ommission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Ex change Act of 1934 and all applicable rules require. Sincerely, /s/ Amit Pande Amit Pande Accounting Branch Chief