SEC Comment Letter for CALIFORNIA FIRST LEASING CORP (CFNB) (CIK 0000803016) (CFNB) — Apr 15, 2008
CALIFORNIA FIRST LEASING CORP (CFNB) (CIK 0000803016)
Date: April 15, 2008 · CIK: 0000803016 · Accession: 0000000000-08-019485
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File numbers found in text: 000-15641
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Mail Stop 4561 April 15, 2008 Patrick E. Paddon Chief Executive Officer California First National Bancorp 18201 Von Karman Avenue, Suite 800 Irvine, CA 92612 Re: California First National Bancorp Form 10-K Filed September 17, 2007 and amended April 2, 2008 File No. 000-15641 Dear Mr. Paddon: We have completed our review of your Form 10-K, related filings and amendments and have no further comments at this time. Please contact Jessica Livingston at 202-551-3448 or me at 202 551-3419 with any other questions. Sincerely, Christian Windsor Special Counsel Financial Services Group