SEC Comment Letter for CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347) (CPF) — Nov 13, 2020
CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)
Date: Nov. 13, 2020 · CIK: 0000701347 · Accession: 0000000000-20-010870
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File numbers found in text: 333-249975
Letter
United States securities and exchange commission logo November 12, 2020 Paul K. Yonamine Chief Executive Officer Central Pacific Financial Corp. 220 South King Street Honolulu, Hawaii 96813 Re:Central Pacific Financial Corp. Registration Statement on Form S-4 Filed November 9, 2020 File No. 333-249975 Dear Mr. Yonamine: 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 Julia Griffith at 202-551-3267 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
November 12, 2020
Paul K. Yonamine
Chief Executive Officer
Central Pacific Financial Corp.
220 South King Street
Honolulu, Hawaii 96813
Re:Central Pacific Financial Corp.
Registration Statement on Form S-4
Filed November 9, 2020
File No. 333-249975
Dear Mr. Yonamine:
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 Julia Griffith at 202-551-3267 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance