SEC Comment Letter for CALIFORNIA FIRST LEASING CORP (CFNB) (CIK 0000803016) (CFNB) — Apr 19, 2010
CALIFORNIA FIRST LEASING CORP (CFNB) (CIK 0000803016)
Date: April 19, 2010 · CIK: 0000803016 · Accession: 0000000000-10-021257
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-15641
Letter
DIVISION OF CORPORATION FINANCE UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 April 19, 2010 S. Leslie Jewett Chief Financial Officer California First National Bancorp 18201 Von Karman, Suite 800 Irvine, CA 92612 Re: California First National Bancorp Form 10-K for Fiscal Period Ended June 30, 2009 Form 10-Q for Fiscal Period Ended September 30, 2009 File No. 000-15641
Dear Ms. Jewett: We have completed our review of your Form 10-K for Fiscal Year Ended June 30, 2009 and your Form 10-Q for Fiscal Pe riod Ended September 30, 2009 and have no further comments at this time. S i n c e r e l y , P a u l C l i n e S e n i o r A c c o u n t a n t
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DIVISION OF CORPORATION FINANCE UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 April 19, 2010 S. Leslie Jewett Chief Financial Officer California First National Bancorp 18201 Von Karman, Suite 800 Irvine, CA 92612 Re: California First National Bancorp Form 10-K for Fiscal Period Ended June 30, 2009 Form 10-Q for Fiscal Period Ended September 30, 2009 File No. 000-15641 Dear Ms. Jewett: We have completed our review of your Form 10-K for Fiscal Year Ended June 30, 2009 and your Form 10-Q for Fiscal Pe riod Ended September 30, 2009 and have no further comments at this time. S i n c e r e l y , P a u l C l i n e S e n i o r A c c o u n t a n t