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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

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-223876

Date
March 28, 2018
Author
/s/ Era Anagnosti
Form
UPLOAD
Company
Community West Bancshares (CWBC) (CIK 0001127371)

Letter

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

Show Raw Text
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.