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                              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.
 Joseph Kauder
Banc of California, Inc.
September 21, 2023
Page 2

FirstName LastNameJoseph Kauder         Sincerely,
Comapany NameBanc of California, Inc.
                                        Division of Corporation Finance
September 21, 2023 Page 2               Office of Finance
FirstName LastName