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SEC Comment Letter for CVB FINANCIAL (CVBF) — Feb 6, 2026

CVB FINANCIAL CORP
Date: Feb. 6, 2026 · CIK: 0000354647 · Accession: 0000000000-26-001286

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-293102

Date
February 6, 2026
Author
Division of
Form
UPLOAD
Company
CVB FINANCIAL CORP

Letter

Re: CVB Financial Corp. Registration Statement on Form S-4 Filed January 30, 2026 File No. 333-293102 Dear David A. Brager:

February 6, 2026

David A. Brager Chief Executive Officer CVB Financial Corp. 701 N. Haven Avenue, Suite 350 Ontario, CA 91764

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 Robert Arzonetti at 202-551-8819 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Craig Miller

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 6, 2026

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 January 30, 2026
 File No. 333-293102
Dear David A. 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 Robert Arzonetti at 202-551-8819 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Craig Miller
</TEXT>
</DOCUMENT>