SEC Comment Letter for CVB FINANCIAL (CVBF) — Sep 23, 2021
CVB FINANCIAL CORP
Date: Sept. 23, 2021 · CIK: 0000354647 · Accession: 0000000000-21-011655
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File numbers found in text: 333-259517
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United States securities and exchange commission logo
September 23, 2021
David A. Brager
Chief Executive Officer
CVB Financial Corp.
701 N. Haven Avenue, Suite 350
Ontario, CA 91764
Re:CVB Financial Corp.
Registration Statement on Form S-4
Filed September 14, 2021
File No. 333-259517
Dear Mr. Brager:
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 David Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance