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SEC Company Response from CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347) (CPF) — Jul 2, 2014

CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)
Date: July 2, 2014 · CIK: 0000701347 · Accession: 0000701347-14-000039

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File numbers found in text: 001-31567

Referenced dates: June 19, 2014

Date
July 2, 2014
Author
/s/ Denis Isono
Form
CORRESP
Company
CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)

Letter

VIA EDGAR AND EMAIL Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-4561 Re: Central Pacific Financial Corp. Form 10-K for Fiscal Period Ended December 31, 2013 (File No. 001-31567)

Dear Mr. Rodriguez,

Central Pacific Financial Corp. (the “Company”) hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff’s letter dated June 19, 2014 (the “Comment Letter”), regarding the Staff’s review of the Company’s response to the Staff’s May 8, 2014 letter.

The Comment Letter requests that the Company respond within ten (10) business days from the date thereof, or inform the Staff of when the Company would provide a response. The Company respectfully requests an additional five (5) business days to respond to the Comment Letter due to time constraints associated with our quarter end. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than Friday, July 11, 2014.

If you have any questions concerning this letter please do not hesitate to contact me at (808) 544-6881.

Sincerely,
/s/ Denis Isono

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CORRESP
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    letter.htm

Central Pacific Plaza

PO Box 3590

Honolulu  Hawaii  96811-3590

Telephone 808-544-0500

Fax Line 808-531-2875

VIA EDGAR AND EMAIL

July 2, 2014

Mr. Gus Rodriguez

Accounting Branch Chief

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-4561

Re:          Central Pacific Financial Corp.

Form 10-K for Fiscal Period Ended December 31, 2013 (File No. 001-31567)

Dear Mr. Rodriguez,

Central Pacific Financial Corp. (the “Company”) hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff’s letter dated June 19, 2014 (the “Comment Letter”), regarding the Staff’s review of the Company’s response to the Staff’s May 8, 2014 letter.

The Comment Letter requests that the Company respond within ten (10) business days from the date thereof, or inform the Staff of when the Company would provide a response. The Company respectfully requests an additional five (5) business days to respond to the Comment Letter due to time constraints associated with our quarter end. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later than Friday, July 11, 2014.

If you have any questions concerning this letter please do not hesitate to contact me at (808) 544-6881.

Sincerely,

/s/ Denis Isono

Executive Vice President and Chief Financial Officer