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CORRESP Filing

CENTRAL PACIFIC FINANCIAL CORP
Date: July 10, 2025 · CIK: 0000701347 · Accession: 0001140361-25-025495

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File numbers found in text: 333-288430

Date
July 10, 2025
Author
By
Form
CORRESP
Company
CENTRAL PACIFIC FINANCIAL CORP

Letter

Re: CENTRAL PACIFIC FINANCIAL CORP. Registration Statement on Form S-3 (File No. 333-288430) (the “Registration Statement”) Acceleration Request

CENTRAL PACIFIC FINANCIAL CORP. 220 South King Street Honolulu, Hawaii 96813 July 10, 2025

VIA EDGAR

U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549

Ladies and Gentlemen:

Central Pacific Financial Corp. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-3, be accelerated to 4:30 p.m., Eastern Time, on July 14, 2025, or as soon thereafter as practicable.

Please notify Craig Miller at (415) 291-7415 or Veronica Lah at (310) 312-4130 of Manatt, Phelps & Phillips, LLP as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.

Sincerely,
CENTRAL PACIFIC FINANCIAL CORP.

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CORRESP
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 CENTRAL PACIFIC FINANCIAL CORP.
 220 South King Street
 Honolulu, Hawaii 96813
 July 10, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission
 Division of Corporation Finance
 100 F Street, N.E.
 Washington, DC 20549

 Re:           CENTRAL PACIFIC FINANCIAL CORP.
 Registration Statement on Form S-3 (File No. 333-288430) (the “Registration Statement”)
 Acceleration Request

 Ladies and Gentlemen:

 Central Pacific Financial Corp. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-3, be accelerated to 4:30 p.m., Eastern Time,
 on July 14, 2025, or as soon thereafter as practicable.

 Please notify Craig Miller at (415) 291-7415 or Veronica Lah at (310) 312-4130 of Manatt, Phelps & Phillips, LLP as soon as possible as to the time the Registration Statement has been declared effective pursuant to
 this acceleration request. We appreciate your assistance and cooperation in this matter.

 Sincerely,

 CENTRAL PACIFIC FINANCIAL CORP.

 By:

 /s/ Dayna N. Matsumoto

 Name:

 Dayna N. Matsumoto

 Title:

 Executive Vice President and Chief Financial Officer

 cc:          Manatt, Phelps & Phillips, LLP