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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-15641

Date
April 15, 2008
Author
Christian Windsor Special Counsel Financial Services Group
Form
UPLOAD
Company
CALIFORNIA FIRST LEASING CORP (CFNB) (CIK 0000803016)

Letter

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

Show Raw Text
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