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SEC Company Response from Community West Bancshares (CWBC) (CIK 0001127371) (CWBC) — Sep 3, 2008

Community West Bancshares (CWBC) (CIK 0001127371)
Date: Sept. 3, 2008 · CIK: 0001127371 · Accession: 0001047469-08-009835

Offering / Registration Process

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File numbers found in text: 333-152151

Date
September 3, 2008
Author
Kinross
Form
CORRESP
Company
Community West Bancshares (CWBC) (CIK 0001127371)

Letter

United States Securities Division of Corporation Finance Attn: Matt McNair MS 4561 100 F Street, N.E. Washington, DC 20549 Re: File No. 333-152151

Dear Mr. McNair:

Central Valley Community Bancorp (the "Company") has filed its pre-effective Amendment No. 2 (the "Amendment") to its registration statement No. 333-152151 on Form S-4 ("Registration Statement") relating to the merger of the Company and Service 1st Bancorp ("Service 1st").

The Company hereby requests the acceleration of the effectiveness of the Registration Statement to September 3, 2008, or as soon thereafter as is practical, following your review of the Amendment.

The Company is aware that a written request for acceleration of the effective date of the registration statement is regarded by the Staff and the Commission as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above registration statement.

Very
truly yours,
David
Kinross,

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CORRESP
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  [CENTRAL VALLEY COMMUNITY BANCORP LETTERHEAD]

September 3,
2008

United
States Securities

and Exchange Commission

Division of Corporation Finance

Attn: Matt McNair MS 4561

100 F Street, N.E.

Washington, DC 20549

Re:
File No. 333-152151

Dear
Mr. McNair:

Central
Valley Community Bancorp (the "Company") has filed its pre-effective Amendment No. 2 (the "Amendment") to its registration statement No. 333-152151 on
Form S-4 ("Registration Statement") relating to the merger of the Company and Service 1st Bancorp ("Service 1st").

The
Company hereby requests the acceleration of the effectiveness of the Registration Statement to September 3, 2008, or as soon thereafter as is practical, following your review of the
Amendment.

The
Company is aware that a written request for acceleration of the effective date of the registration statement is regarded by the Staff and the Commission as confirmation of the fact that those
requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the
securities specified in the above registration statement.

Very
truly yours,

David
Kinross,

Chief Financial Officer

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[CENTRAL VALLEY COMMUNITY BANCORP LETTERHEAD]