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SEC Comment Letter for Community West Bancshares (CWBC) — Feb 10, 2026

Community West Bancshares
Date: Feb. 10, 2026 · CIK: 0001127371 · Accession: 0000000000-26-001375

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File numbers found in text: 333-293199

Date
February 10, 2026
Author
Division of
Form
UPLOAD
Company
Community West Bancshares

Letter

Re: Community West Bancshares Registration Statement on Form S-4 Filed February 4, 2026 File No. 333-293199 Dear James J. Kim:

February 10, 2026

James J. Kim Chief Executive Officer Community West Bancshares 7100 North Financial Drive, Suite 101 Fresno, CA 93720

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 Eric Envall at 202-551-3234 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 10, 2026

James J. Kim
Chief Executive Officer
Community West Bancshares
7100 North Financial Drive, Suite 101
Fresno, CA 93720

 Re: Community West Bancshares
 Registration Statement on Form S-4
 Filed February 4, 2026
 File No. 333-293199
Dear James J. Kim:

 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 Eric Envall at 202-551-3234 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
</TEXT>
</DOCUMENT>