SEC Comment Letter for Community West Bancshares (CWBC) (CIK 0001127371) (CWBC) — Apr 1, 2010
Community West Bancshares (CWBC) (CIK 0001127371)
Date: April 1, 2010 · CIK: 0001127371 · Accession: 0000000000-10-017776
AI Filing Summary & Sentiment
File numbers found in text: 000-31977
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE March 31, 2010 Sent via U.S. Mail and facsimile to (559)323-3310 David A. Kinross Senior Vice President and Chief Financial Officer Central Valley Community Bancorp 7100 North Financial Drive Fresno, CA 93720 RE: Central Valley Community Bancorp Form 10-K for Fiscal Year Ended December 31, 2008 Filed March 19, 2009 Form 10-Q for the Period Ended September 30, 2009 Filed November 13, 2009 File No. 000-31977 Dear Mr. Kinross, We have completed our review of your Form 10-K and Form 10-Q and have no further comments at this time. Sincerely, Kevin W. Vaughn Accounting Branch Chief