SEC Comment Letter for COAST BANCORP — Oct 25, 2005

COAST BANCORP/CA (CIK 0001141575)
Date: Oct. 25, 2005 · CIK: 0001141575 · Accession: 0000000000-05-054164

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AI Filing Summary & Sentiment

File numbers found in text: 000-32827

Date

October 25, 2005

Author

John P. Nolan

Form

UPLOAD

Company

COAST BANCORP/CA (CIK 0001141575)

Letter

Mail Stop 4561 By U.S. Mail and facsimile to (805)781-3182 Mr. Jack C. Wauchope President and Chief Executive Officer Coast Bancorp 500 Marsh Street San Luis Obispo, CA 93401

Re: Coast Bancorp Form 10-K for the Fiscal Year Ended December 31, 2004 File Number: 000-32827

Dear Mr. Wauchope:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
John P. Nolan
Accounting Branch Chief

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

October 25, 2005

Mail Stop 4561

By U.S. Mail and facsimile to (805)781-3182

Mr. Jack C. Wauchope
President and Chief Executive Officer
Coast Bancorp
500 Marsh Street
San Luis Obispo, CA 93401

Re:	Coast Bancorp
	Form 10-K for the Fiscal Year Ended December 31, 2004
	File Number: 000-32827

Dear Mr. Wauchope:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								John P. Nolan
								Accounting Branch Chief

</TEXT>
</DOCUMENT>

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