SEC Company Response from CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347) (CPF) — Nov 18, 2020

CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)
Date: Nov. 18, 2020 · CIK: 0000701347 · Accession: 0001104659-20-126656

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File numbers found in text: 333-249975

Date

November 20, 2020

Author

Form

CORRESP

Company

CENTRAL PACIFIC FINANCIAL CORP (CPF) (CIK 0000701347)

Letter

CENTRAL PACIFIC FINANCIAL CORP.

220 South King Street

Honolulu, Hawaii

November 18,

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Central Pacific Financial Corp.

Registration Statement on Form S-4; File Number 333-249975

Filed November 9,

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Central Pacific Financial Corp. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 12:00 p.m., Eastern Time, on November 20, 2020, or as soon as practicable thereafter.

Please contact Craig D. Miller of Manatt, Phelps & Phillips, LLP at (415) 291-7415 with any questions you may have regarding this request. In addition, please notify Mr. Miller by telephone when this request for acceleration has been granted.

Respectfully,
CENTRAL PACIFIC FINANCIAL CORP.

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CORRESP
1
filename1.htm

CENTRAL PACIFIC
FINANCIAL CORP.

220 South King
Street

Honolulu, Hawaii
96813

November 18,
2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Central Pacific Financial Corp.

Registration Statement
on Form S-4; File Number 333-249975

Filed November 9,
2020

Ladies and Gentlemen:

Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, Central Pacific Financial Corp. hereby respectfully requests that the effective
date of the above referenced Registration Statement on Form S-4 be accelerated to 12:00 p.m., Eastern Time,
on November 20, 2020, or as soon as practicable thereafter.

Please contact
Craig D. Miller of Manatt, Phelps & Phillips, LLP at (415) 291-7415 with any questions you may have
regarding this request. In addition, please notify Mr. Miller by telephone when this request for acceleration has been granted.

    Respectfully,

    CENTRAL PACIFIC FINANCIAL CORP.

    By:
    /s/ David S. Morimoto

    Name:
    David S. Morimoto

    Title:
    Executive Vice President and

    Chief Financial Officer

    cc:
    Manatt, Phelps & Phillips, LLP

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