SEC Comment Letter for CVB FINANCIAL CORP (CVBF) (CIK 0000354647) (CVBF) — Apr 25, 2018
CVB FINANCIAL CORP (CVBF) (CIK 0000354647)
Date: April 25, 2018 · CIK: 0000354647 · Accession: 0000000000-18-012723
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File numbers found in text: 333-224311
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Mail Stop 4720 April 25 , 2018 Richard Wohl General Counsel CVB Financial Corp. 701 N. Haven Avenue, Suite 350 Ontario, CA 91764 Re: CVB Financial Corp. Registration Statement on Form S-4 Filed April 17 , 2018 File No. 333-224311 Dear Mr. Wohl : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Erin Purnell, Staff Attorney, at (202) 551 -3454 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Acting Assistant Director Office of Financial Services cc: Ben Chung , Esq.