Correspondence 0001104659-23-105473 from PACWEST BANCORP (CIK 0001102112)
PACWEST BANCORP (CIK 0001102112)
Date: Sept. 29, 2023 · CIK: 0001102112 · Accession: 0001104659-23-105473
AI Filing Summary & Sentiment
File numbers found in text: 001-36408
Referenced dates: September 20, 2023, September 21, 2023
Letter
Telephone: 1-310-712-6600
Facsimile: 1-310-712-8800
WWW.SULLCROM.COM
Century Park East
Los Angeles, California 90067-1725
___________
New York • Palo Alto • washington, D.C.
Brussels • Frankfurt • london • paris
Beijing • Hong Kong • Tokyo
Melbourne • Sydney
September 29, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, DC 20549
Attention: James Lopez
Robert Arzonetti
Robert Klein
Cara Lubit
Re: PacWest Bancorp
Form 10-K for the Fiscal Year Ended December 31,
Filed February 27, 2023
File No. 001-36408
Ladies and Gentlemen:
On behalf of PacWest Bancorp (the “Company”), set forth below is the Company’s response to the comment of the Staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission relating to the Company’s Form 10-K for the Fiscal Year Ended December 31, 2022 filed on February 27, 2023 (the “Form 10-K”).
Set forth below is the response of the Company to the comment of the Staff’s letter to the Company, dated September 21, 2023, relating to the Form 10-K. For convenience of reference, the text of the comment in the Staff’s letter has been reproduced in bold and italics herein. The Company has provided its response immediately after the numbered comment.
General
1. Please advise us how you plan to consider, in your future filings, the disclosures on the comments issued on the Form S-4.
Response: We respectfully advise the Staff that the Company is committed to conforming the disclosure in its future filings to comply with the comments in the Staff’s letter dated September 20, 2023 relating to Banc of California, Inc.’s Registration Statement on Form S-4 filed on August 28, 2023 (the “Form S-4”), along with any additional comments that the Staff may provide in connection with the Form S-4. We hereby confirm the Company’s future filings will reflect changes corresponding to the disclosure updates that will be made to the Form S-4 in response to the Staff’s comments.
*********
Any comments or questions regarding the foregoing should be directed to the undersigned at (310) 712-6603. Thank you in advance for your cooperation in connection with this matter.
Sincerely,
/s/
Patrick S. Brown
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CORRESP
1
filename1.htm
Telephone:
1-310-712-6600
Facsimile: 1-310-712-8800
WWW.SULLCROM.COM
1888
Century Park East
Los Angeles, California 90067-1725
___________
New
York • Palo Alto • washington, D.C.
Brussels
• Frankfurt • london • paris
Beijing
• Hong Kong • Tokyo
Melbourne
• Sydney
September 29, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, DC 20549
Attention:
James Lopez
Robert Arzonetti
Robert Klein
Cara Lubit
Re:
PacWest Bancorp
Form 10-K for the Fiscal Year Ended December 31,
2022
Filed February 27, 2023
File No. 001-36408
Ladies and Gentlemen:
On behalf of PacWest Bancorp (the “Company”),
set forth below is the Company’s response to the comment of the Staff (the “Staff”) of the Division of Corporation
Finance of the Securities and Exchange Commission relating to the Company’s Form 10-K for the Fiscal Year Ended December 31,
2022 filed on February 27, 2023 (the “Form 10-K”).
Set forth below is the response of the Company
to the comment of the Staff’s letter to the Company, dated September 21, 2023, relating to the Form 10-K. For convenience
of reference, the text of the comment in the Staff’s letter has been reproduced in bold and italics herein. The Company has provided
its response immediately after the numbered comment.
General
1.
Please advise us how you plan to consider, in
your future filings, the disclosures on the comments issued on the Form S-4.
Response:
We respectfully advise the Staff that the Company is committed to conforming the disclosure in its future filings to comply with the
comments in the Staff’s letter dated September 20, 2023 relating to Banc of California, Inc.’s Registration Statement
on Form S-4 filed on August 28, 2023 (the “Form S-4”), along with any additional comments that the
Staff may provide in connection with the Form S-4. We hereby confirm the Company’s future filings will reflect changes corresponding
to the disclosure updates that will be made to the Form S-4 in response to the Staff’s comments.
*********
Any comments or questions regarding the foregoing
should be directed to the undersigned at (310) 712-6603. Thank you in advance for your cooperation in connection with this matter.
Sincerely,
/s/
Patrick S. Brown
Patrick S. Brown
Partner
SULLIVAN & CROMWELL LLP
CC:
Paul W. Taylor, PacWest Bancorp
Kevin L. Thompson, PacWest Bancorp
Angela M.W. Kelley, PacWest Bancorp