SEC Company Response from PREMIERWEST BANCORP (CIK 0001102287) — Aug 29, 2005

PREMIERWEST BANCORP (CIK 0001102287)
Date: Aug. 29, 2005 · CIK: 0001102287 · Accession: 0000896595-05-000305

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AI Filing Summary & Sentiment

File numbers found in text: 000-50332

Date

August 29, 2005

Author

/s/ Tom Anderson

Form

CORRESP

Company

PREMIERWEST BANCORP (CIK 0001102287)

Letter

Re: PremierWest Bancorp

-- Converted by SECPublisher 3.1.0.1, created by BCL Technologies Inc., for SEC Filing

[PREMIERWEST BANCORP LETTERHEAD]

August 29, 2005

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street NW

Washington, DC 20549

Form 10-K for the Fiscal Year Ended December 31, 2004

File No. 000-50332

Ladies and Gentlemen:

We have received your letter of August 16, 2005 regarding the above-captioned filing. As requested in your letter, we are filing herewith Amendment No. 2 to the report on Form 10-K to include signatures on the reports of PremierWest Bancorp’s (the “Company”) independent registered public accounting firm with respect to the audited financial statements included in the report, and with respect to management’s assessment of internal controls over financial reporting.

The Company hereby acknowledges that:

The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

Any comments of the staff of the Commission, or any changes in disclosures in response to staff comments, do not foreclose the Commission from taking any action with respect to the filing; and

The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We trust this is responsive to your comments.

Very truly yours,
/s/ Tom Anderson

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CORRESP
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filename1.htm

    -- Converted by SECPublisher 3.1.0.1, created by BCL Technologies Inc., for SEC Filing

[PREMIERWEST BANCORP LETTERHEAD]

August 29, 2005

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street NW

Washington, DC 20549

            Re:   PremierWest Bancorp

                    Form 10-K for the Fiscal Year Ended December 31, 2004

                    File No. 000-50332

Ladies and Gentlemen:

           We have received your letter of August 16, 2005 regarding the above-captioned filing. As requested in your letter, we are filing herewith Amendment No. 2 to the report on Form 10-K to include signatures on the reports of
PremierWest Bancorp’s (the “Company”) independent registered public accounting firm with respect to the audited financial statements included in the report, and with respect to management’s assessment of internal controls over
financial reporting.

           The Company hereby acknowledges that:

           The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

            Any comments of the staff of the Commission, or any changes in disclosures in response to staff comments, do not foreclose the Commission from taking any action with respect to the filing; and

            The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

           We trust this is responsive to your comments.

                                                                Very truly yours,

/s/ Tom Anderson

                                                                Tom Anderson

Senior Vice President

                                                                Chief Financial Officer

SecProbe.io