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0000950134-08-008984.txt : 20080509 0000950134-08-008984.hdr.sgml : 20080509 20080508215206 ACCESSION NUMBER: 0000950134-08-008984 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20080502 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20080509 DATE AS OF CHANGE: 20080508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CAPITAL CORP OF THE WEST CENTRAL INDEX KEY: 0001004740 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 770405791 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-27384 FILM NUMBER: 08815825 BUSINESS ADDRESS: STREET 1: 550 W MAIN STREET CITY: MERCED STATE: CA ZIP: 95340 BUSINESS PHONE: 2097252200 MAIL ADDRESS: STREET 1: 550 W MAIN STREET CITY: MERCED STATE: CA ZIP: 95340 8-K/A 1 f40709a1e8vkza.htm AMENDMENT TO FORM 8-K e8vkza

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

Amendment No. 1

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): May 2, 2008

Capital Corp of the West

(Exact name of registrant as specified in its charter)


California	0-27384	77-0147763
(State or other jurisdiction of incorporation)	(Commission File No.)	(IRS Employer Identification Number)


550 West Main Street
Merced, California		95340
(Address of principal executive offices)		(Zip Code)

(209) 725-2200

(Registrant’s telephone number, including area code)

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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Item 4.01 Changes in Registrant’s Certifying Accountant
Item 9.01. Financial Statements and Exhibits
SIGNATURE
Exhibit Index
EXHIBIT 16.1

Item 4.01 Changes in Registrant’s Certifying Accountant

On May 8, 2008, the Company filed a Current Report on Form 8-K reporting that KPMG LLP had resigned as independent registered public accounting firm for the Company. That Current Report on Form 8-K stated that the Company had provided KPMG LLP with a copy of the disclosures contained in Item 4.01 thereof and requested that KPMG LLP furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not KPMG LLP agrees with such statements. This amended Current Report on Form 8-K is being filed to include the letter from KPMG LLP in response to our request. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K/A.

Item 9.01. Financial Statements and Exhibits

The exhibit list called for by this item is incorporated by reference to the Exhibit Index filed as part of this report.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

Dated: May 8, 2008


	CAPITAL CORP OF THE WEST
	By:	/s/ David A. Heaberlin
		David A. Heaberlin, Executive Vice President
		and Chief Financial Officer (Duly Authorized Officer)

Exhibit Index


Exhibit
Number		Description

16.1		Letter from KPMG LLP dated May 8, 2008

EX-16.1 2 f40709a1exv16w1.htm EXHIBIT 16.1 exv16w1

Exhibit 16.1

[Letterhead of KPMG LLP
55 Second Street
San Francisco, CA 94105]

May 8, 2008

Securities and Exchange Commission
100 F Street N.E
Washington, DC 20549

Ladies and Gentleman,

We were previously principal accountants for Capital Corp of the West and on April 2, 2008, we reported on the consolidated financial statements of Capital Corp of the West as of and for the years ended December 31, 2007 and 2006 and the effectiveness of internal control over financial reporting as of December 31, 2007. On May 2, 2008 we resigned. We have read Capital Corp of the West’s statements included under Item 4.01 of its Form 8-K dated May 8, 2008, and we agree with such statements.

Very truly yours,

/s/ KPMG LLP

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