SEC Comment Letter 0000000000-23-010474 to BANC OF CALIFORNIA, INC. (BANC)
BANC OF CALIFORNIA, INC.
Date: Sept. 22, 2023 · CIK: 0001169770 · Accession: 0000000000-23-010474
AI Filing Summary & Sentiment
File numbers found in text: 001-35522
Letter
United States securities and exchange commission logo September 21, 2023 Joseph Kauder Chief Financial Officer Banc of California, Inc. 3 MacArthur Place Santa Ana, California 92707-7704 Re:Banc of California, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 27, 2023 File No. 001-35522 Dear Joseph Kauder: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 General 1.Please advise us how you plan to consider, in your future filings, the disclosures on the comments issued on the Form S-4. 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. You may contact Cara Lubit at (202) 551-5909 or Robert Klein at (202) 551-3847 if you have questions regarding comments on the financial statements and related matters. Please contact Robert Arzonetti at (202) 551-8819 or James Lopez, Office Chief, at (202) 551-3536 with any other questions.
FirstName LastNameJoseph Kauder Comapany NameBanc of California, Inc. September 21, 2023 Page 2 FirstName LastName Joseph Kauder Banc of California, Inc. September 21, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
September 21, 2023
Joseph Kauder
Chief Financial Officer
Banc of California, Inc.
3 MacArthur Place
Santa Ana, California 92707-7704
Re:Banc of California, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 27, 2023
File No. 001-35522
Dear Joseph Kauder:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
General
1.Please advise us how you plan to consider, in your future filings, the disclosures on the
comments issued on the Form S-4.
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.
You may contact Cara Lubit at (202) 551-5909 or Robert Klein at (202) 551-3847 if you
have questions regarding comments on the financial statements and related matters. Please
contact Robert Arzonetti at (202) 551-8819 or James Lopez, Office Chief, at (202) 551-3536
with any other questions.
FirstName LastNameJoseph Kauder
Comapany NameBanc of California, Inc.
September 21, 2023 Page 2
FirstName LastName
Joseph Kauder
Banc of California, Inc.
September 21, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Finance