SEC Comment Letter for CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347) (CPF) — Feb 19, 2009

CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)
Date: Feb. 19, 2009 · CIK: 0000701347 · Accession: 0000000000-09-008642

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File numbers found in text: 001-31567

Date

February 19, 2009

Author

Kevin W. Vaughn

Form

UPLOAD

Company

CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)

Letter

Mail Stop 4561 February 19, 2009

U.S. Mail and facsimile to (808)544-0574. Dean K. Hirata Vice Chairman Chief Financial Officer Central Pacific Financial Corp. 220 South King Street Honolulu, Hawaii 96813 Re: Central Pacific Financial Corp. Form 10-K for Fiscal Year Ended December 31, 2007 Forms 10-Q for 2008 File No. 001-31567 Dear Mr. Hirata We have completed our review of your Form 10-K and have no further comments at this time. S i n c e r e l y , Kevin W. Vaughn B r a n c h C h i e f

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Mail Stop 4561
        February 19, 2009

U.S. Mail and facsimile to (808)544-0574.
 Dean K. Hirata Vice Chairman Chief Financial Officer Central Pacific Financial Corp. 220 South King Street Honolulu, Hawaii 96813
Re: Central Pacific Financial Corp.
Form 10-K for Fiscal Year Ended December 31, 2007 Forms 10-Q for 2008
 File No. 001-31567
 Dear Mr. Hirata   We have completed our review of your Form 10-K and have no further comments
at this time.          S i n c e r e l y ,
Kevin W. Vaughn
       B r a n c h  C h i e f

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