SEC Comment Letter for Community West Bancshares (CWBC) (CIK 0001127371) (CWBC) — Mar 28, 2018
Community West Bancshares (CWBC) (CIK 0001127371)
Date: March 28, 2018 · CIK: 0001127371 · Accession: 0000000000-18-009505
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File numbers found in text: 333-223876
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Mail Stop 4720 March 28, 2018 James M. Ford President and Chief Executive Officer Central Valley Community Bancorp 7100 N. Financial Drive, Suite 101 Fresno, CA 93720 Re: Central Valley Community Bancorp Registration Statement on Form S-3 Filed March 23, 2018 File No. 333-223876 Dear Mr. Ford : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Christopher Dunham, Staff Attorney, at (202) 551 -3783 with any questions . Sincerely, /s/ Era Anagnosti Era Anagnosti Acting Assistant Director Office of Financial Services cc: Mark A. Bonenfant, Esq.