-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, C82QBP4aveDRD0I+2FWAEByTqGAf5Q/frWrCos7SCiSohE+KwhK5kayeRPoc8Fh9 rMHU5e7FBNjfwGqp1XUTRA== 0001157523-09-002905.txt : 20090608 0001157523-09-002905.hdr.sgml : 20090608 20090423150218 ACCESSION NUMBER: 0001157523-09-002905 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090423 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TEMECULA VALLEY BANCORP INC CENTRAL INDEX KEY: 0001172678 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 460476193 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 27710 JEFFERSON AVENUE STREET 2: SUITE A-100 CITY: TEMECULA STATE: CA ZIP: 92590 BUSINESS PHONE: 9096949940 MAIL ADDRESS: STREET 1: 27710 JEFFERSON AVENUE STREET 2: SUITE A-100 CITY: TEMECULA STATE: CA ZIP: 92590 CORRESP 1 filename1.txt [TEMECULA VALLEY BANCORP INC. LETTERHEAD] April 23, 2009 VIA FEDEX Ms. Babette Cooper Staff Accountant United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 4561 Washington, D.C. 20549-4561 Dear Ms. Cooper: This letter responds to your letter dated April 16, 2009 concerning Temecula Valley Bancorp Inc. (the "Company"). We are attaching our Amended Form 8-K, which was filed on April 21, 2009 (the "filing"). In connection with your letter and our amended filing, we acknowledge that: -- The Company is responsible for the adequacy and accuracy of the disclosure in the filing; -- Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and -- The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, /s/ Martin E. Plourd -------------------- Martin E. Plourd President/Chief Operating Officer 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): April 10, 2009 ----------------- TEMECULA VALLEY BANCORP INC. (Exact name of Registrant as specified in its charter) California 001-33897 46-0476193 (State or other (Commission (I.R.S. Employer jurisdiction of incorporation) File Number) Identification Number) 27710 Jefferson Avenue Suite A100 Temecula, California 92590 (Address of principal executive offices) (Zip code) Registrant's telephone number, including area code: (951) 694-9940 Not Applicable (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: |_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) - -------------------------------------------------------------------------------- Item 4.01 - Changes in Registrant's Certifying Accountant. Explanatory Note: This Form 8-K/A amends the Current Report on Form 8-K of Temecula Valley Bancorp Inc., filed on April 15, 2009, in order to provide an amended copy of the letter from Crowe Horwath LLP dated April 15, 2009 stating that it agrees with the statements concerning its firm contained in the Form 8-K filed on April 15, 2009. The revised letter from Crowe Horwath LLP is attached hereto as Exhibit 16.1. Item 9.01 - Financial Statements and Exhibits. (c) Exhibits. Exhibit No. Description - ----------- ----------- 16.1 Letter dated April 15, 2009 from Crowe Horwath LLP to the Securities and Exchange Commission regarding change in certifying accountant of the Company 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. TEMECULA VALLEY BANCORP INC. Date: April 20, 2009 By: /s/ MARTIN E. PLOURD ---------------------------- Martin E. Plourd President EXHIBIT INDEX Exhibit No. Description - ----------- ----------- 16.1 Letter dated April 15, 2009 from Crowe Horwath LLP to the Securities and Exchange Commission regarding change in certifying accountant of the Company One Mid America Plaza, Suite 700 Crowe Horwath LLP Post Office Box 3697 Member Crowe Horwath International Oak Brook, Illinois 60522-3697 Tel 630.574.7878 Fax 630.574.1608 www.crowehorwath.com April 15, 2009 Office of the Chief Accountant Securities and Exchange Commission 100 F Street, N. E. Washington, D.C. 20549 Ladies and Gentlemen: We have read the comments made regarding us in Item 4.01 of Form 8-K of Temecula Valley Bancorp Inc., dated April 15, 2009 and filed April 15, 2009, as contained in the first sentence in paragraph one and the second, third and fifth paragraphs of Item 4.01, and are in agreement with those statements. /s/ Crowe Horwath - ----------------- Crowe Horwath LLP Oak Brook, Illinois cc: Mr. Neil Cleveland Chairman of the Board of Directors Temecula Valley Bancorp Inc. -----END PRIVACY-ENHANCED MESSAGE-----