SEC Comment Letter for BANC OF CALIFORNIA, (BANC) — Aug 7, 2017
BANC OF CALIFORNIA, INC.
Date: Aug. 7, 2017 · CIK: 0001169770 · Accession: 0000000000-17-027846
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File numbers found in text: 001-35522
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Mail Stop 4720
August 7, 2017
Mr. Albert J. Wang
Executive Vice President and Principle Financial Officer
Banc of California, Inc.
3 MacArthur Place
Santa Ana, California 92707
Re: Banc of California, Inc.
Form 10 -K for Fiscal Year Ended December 31, 2015
Filed February 18 , 2016
File No. 001-35522
Dear Mr. Wang :
We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of the ir disclosure s,
notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ G us Rodriguez
Gus Rodriguez
Accounting Bra nch Chief
Office of Financial Services