SEC Comment Letter for Bank of Commerce Holdings (CIK 0000702513) — Jul 1, 2005

Bank of Commerce Holdings (CIK 0000702513)
Date: July 1, 2005 · CIK: 0000702513 · Accession: 0000000000-05-033691

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AI Filing Summary & Sentiment

File numbers found in text: 000-25135

Date

June 30, 2005

Author

John P. Nolan

Form

UPLOAD

Company

Bank of Commerce Holdings (CIK 0000702513)

Letter

Mail Stop 4561 By U.S. Mail and facsimile to (530) 224-2220 Mr. Michael C. Mayer President & Chief Executive Officer Bank of Commerce Holdings 1951 Churn Creek Road Redding, California 96002

Re: Bank of Commerce Holdings Form 10-K for the fiscal year ended December 31, 2004 Filed March 4, 2005 File Number: 000-25135

Dear Mr. Mayer:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
John P. Nolan
Accounting Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

June 30, 2005

Mail Stop 4561

By U.S. Mail and facsimile to (530) 224-2220

Mr. Michael C. Mayer
President & Chief Executive Officer
Bank of Commerce Holdings
1951 Churn Creek Road
Redding, California  96002

Re:	Bank of Commerce Holdings
	Form 10-K for the fiscal year ended December 31, 2004
	Filed March 4, 2005
	File Number: 000-25135

Dear Mr. Mayer:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

						John P. Nolan
      Accounting Branch Chief

</TEXT>
</DOCUMENT>

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