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
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<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>