SEC Comment Letter for CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347) (CPF) — Oct 24, 2014
CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)
Date: Oct. 24, 2014 · CIK: 0000701347 · Accession: 0000000000-14-053040
AI Filing Summary & Sentiment
Reasoning
Letter
October 24, 2014 Via E -mail Denis K. Isono Executive Vice President and Chief Financial Officer Central Pacific Financial Corp. 220 South King Street Honolulu, HI 96813
Re: Central Pacific Financial Corp. Form 10-K for Fiscal Period Ended December 31, 2013 Filed February 28, 2014 File No. 001 -31567
Dear Mr. Isono:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .
Sincerely,
/s/ Gus Rodriguez
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October 24, 2014 Via E -mail Denis K. Isono Executive Vice President and Chief Financial Officer Central Pacific Financial Corp. 220 South King Street Honolulu, HI 96813 Re: Central Pacific Financial Corp. Form 10-K for Fiscal Period Ended December 31, 2013 Filed February 28, 2014 File No. 001 -31567 Dear Mr. Isono: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require . Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief