SEC Company Response from CVB FINANCIAL (CVBF) — Feb 10, 2026
CVB FINANCIAL CORP
Date: Feb. 10, 2026 · CIK: 0000354647 · Accession: 0001193125-26-044969
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File numbers found in text: 333-293102
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CORRESP 1 filename1.htm CORRESP CVB FINANCIAL CORP. 701 N. Haven Ave, Suite 350 Ontario, California 91764 February 10, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Re: CVB FINANCIAL CORP. Registration Statement on Form S-4 (File No. 333-293102) (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CVB Financial Corp. hereby respectfully requests that the Commission declare the above-captioned Registration Statement on Form S-4 effective at 4:30 p.m., Eastern Time, on February 12, 2026, or as soon thereafter as practicable. Please contact Craig Miller or Veronica Lah of Manatt, Phelps & Phillips, LLP at (415) 291-7415 or (310) 312-4130 with any questions and please notify such individuals as soon as possible as to the time the Registration Statement has been declared effective pursuant to this request. We appreciate your assistance and cooperation in this matter. Sincerely, CVB FINANCIAL CORP. By: /s/ Richard H. Wohl Name: Richard H. Wohl Title: Executive Vice President and General Counsel cc: Manatt, Phelps & Phillips, LLP