SEC Comment Letter for CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347) (CPF) — Apr 14, 2011

CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)
Date: April 14, 2011 · CIK: 0000701347 · Accession: 0000000000-11-023387

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File numbers found in text: 001-31567

Date

April 8, 2011

Author

Michael Clampitt

Form

UPLOAD

Company

CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)

Letter

April 8, 2011 Glenn K.C. Ching Senior Vice President, Corporate Secretary and General Counsel 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, 2010 Filed February 9, 2011 File No. 001-31567

Dear Mr. Ching: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

Michael Clampitt Senior Counsel cc: (facsimile only) Alison S. Ressler Sullivan & Cromwell LLP (310) 712-8800

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April 8, 2011
 Glenn K.C. Ching Senior Vice President,  Corporate Secretary and General Counsel 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, 2010 Filed February 9, 2011 File No. 001-31567

Dear Mr. Ching:
We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

Michael Clampitt Senior Counsel
cc: (facsimile only)
Alison S. Ressler Sullivan & Cromwell LLP (310) 712-8800

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