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SEC Company Response from Community West Bancshares (CWBC) — Feb 20, 2026

Community West Bancshares
Date: Feb. 20, 2026 · CIK: 0001127371 · Accession: 0001628280-26-010356

Offering / Registration Process

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File numbers found in text: 333-293199

Date
February 20, 2026
Author
Shannon R. Livingston
Form
CORRESP
Company
Community West Bancshares

Letter

Document Community West Bancshares 72100 North Financial Drive Suite 101 Fresno, California 93720 February 20, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Financial Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Eric Envall Re: Community West Bancshares Registration Statement on Form S-4 (File No. 333-293199) Dear Mr. Envall: The undersigned, Community West Bancshares (the “ Company ”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m. Eastern Time on Tuesday, February 24, 2026, or as soon as possible thereafter. We request that we be notified of such effectiveness by a telephone call to Kurt Leeper of Otteson Shapiro LLP, the Company’s counsel, at (720) 963-7546 and that such effectiveness also be confirmed in writing. Sincerely, COMMUNITY WEST BANCSHARES By: /s/ Shannon R. Livingston Shannon R. Livingston Executive Vice President and Chief Financial Officer

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CORRESP
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 filename1.htm

 Document Community West Bancshares 72100 North Financial Drive Suite 101 Fresno, California 93720 February 20, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Financial Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Eric Envall Re: Community West Bancshares Registration Statement on Form S-4 (File No. 333-293199) Dear Mr. Envall: The undersigned, Community West Bancshares (the “ Company ”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated to 4:00 p.m. Eastern Time on Tuesday, February 24, 2026, or as soon as possible thereafter. We request that we be notified of such effectiveness by a telephone call to Kurt Leeper of Otteson Shapiro LLP, the Company’s counsel, at (720) 963-7546 and that such effectiveness also be confirmed in writing. Sincerely, COMMUNITY WEST BANCSHARES By:  /s/ Shannon R. Livingston Shannon R. Livingston Executive Vice President and Chief Financial Officer