SEC Comment Letter for Community West Bancshares (CWBC) (CIK 0001127371) (CWBC) — Jun 12, 2013
Community West Bancshares (CWBC) (CIK 0001127371)
Date: June 12, 2013 · CIK: 0001127371 · Accession: 0000000000-13-032035
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-31977
Letter
June 11 , 2013 Via E -mail Dave Kinross Chief Financial Officer Central Valley Community Bancorp 7100 N. Financial Dr., Suite 101 Fresno, CA 93720
Re: Central Valley Community Bancorp Form 10 -K for Fiscal Year Ended December 31, 2012 Filed March 20, 2013 File No. 000-31977
Dear M r. Kinross :
We completed our review of your filing [s] on May 10, 2013 . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing [s] 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing [s] to be certain that the filing [s] include [s] the information the Securities Exchange Act of 1934 and all applicable rules r equire.
Sincerely,
/s/ Kathryn McHale
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June 11 , 2013 Via E -mail Dave Kinross Chief Financial Officer Central Valley Community Bancorp 7100 N. Financial Dr., Suite 101 Fresno, CA 93720 Re: Central Valley Community Bancorp Form 10 -K for Fiscal Year Ended December 31, 2012 Filed March 20, 2013 File No. 000-31977 Dear M r. Kinross : We completed our review of your filing [s] on May 10, 2013 . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing [s] 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing [s] to be certain that the filing [s] include [s] the information the Securities Exchange Act of 1934 and all applicable rules r equire. Sincerely, /s/ Kathryn McHale Kathryn McHale Senior Staff Attorney cc. Via E -mail Bruce Dravis Downey Brand LLP