8-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 8-K

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

                                 January 9, 2004
                       (Date of earliest event reported)

                        COMMERCIAL CAPITAL BANCORP, INC.
             (Exact name of registrant as specified in its charter)

          Nevada                       000-50126                 33-0865080
(State or other jurisdiction    (Commission File Number)        (IRS Employer
of incorporation)                                            Identification No.)

One Venture, 3rd Floor, Irvine, California                         92618
(Address of principal executive offices)                         (Zip Code)

                                 (949) 585-7500
              (Registrant's telephone number, including area code)

                                 Not Applicable
        (Former name, former address and former fiscal year, if changed
                               since last report)



Item 7. Financial Statements, Pro Forma Financial Information and Exhibits

      (a)   Not applicable.

      (b)   Not applicable.

      (c)   The following exhibit is included with this Report:

            Exhibit 99.1 Press Release dated January 9, 2004.

Item 9. Other Events and Required FD Disclosure

      On January 9, 2004, Commercial Capital Bancorp, Inc. announced by press
release that it does not have, nor has it ever had, any Real Estate Investment
Trust ("REIT") subsidiaries, and as a result is not impacted by recent REIT
related tax law revisions by the State of California Franchise Tax Board.

A copy of the press release is attached hereto as Exhibit 99.1.



                                    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 thereunto duly authorized.

                                        COMMERCIAL CAPITAL BANCORP, INC.


                                        By: /s/ Stephen H. Gordon
                                            -------------------------
                                            Stephen H. Gordon
                                            Chairman of the Board and
                                            Chief Executive Officer

Date: January 9, 2004

EX-99.1

                                                                    Exhibit 99.1

[LOGO] COMMERCIAL CAPITAL BANCORP, INC.

Contact: Stephen H. Gordon        Chairman & CEO       Telephone: (949) 585-7500
         Christopher G. Hagerty   EVP & CFO            Facsimile: (949) 585-0174

           COMMERCIAL CAPITAL BANCORP, INC. HAS NO REIT SUBSIDIARIES,
         THEREFORE NO IMPACT FROM RECENT CALIFORNIA STATE TAX REVISIONS

IRVINE, CA - January 9, 2004 - In response to recent public announcements made
by other financial institutions regarding the revision of certain Real Estate
Investment Trust ("REIT") related tax laws by the State of California Franchise
Tax Board, Commercial Capital Bancorp, Inc. ("CCBI" or the "Company"), (NASDAQ:
"CCBI"), announced today that it does not have, nor has it ever had, any REIT
subsidiaries, and therefore has no exposure to, nor any impact from, this
matter.

CCBI, headquartered in Irvine, CA, is a multifaceted financial services company
which provides financial services to meet the needs of its client base, which
includes income-property real estate investors, middle market commercial
businesses, and high net-worth individuals, families and professionals. At
September 30, 2003, CCBI had total assets of $1.45 billion, was the 4th largest
multi-family lender in California during the 12 months ended September 30, 2003
(source: Dataquick Information Systems) and had originated approximately $2.8
billion in multi-family and commercial real estate loans through September 30,
2003. Commercial Capital Bank, the Company's bank subsidiary, was the fastest
growing banking organization in California, based on percentage growth in total
assets over the 36 months ended September 30, 2003 (source: www.fdic.gov). The
Bank has full service banking offices located at the Company's headquarters in
Irvine, Rancho Santa Margarita, Riverside, and La Jolla and loan origination
offices in Sacramento, Corte Madera (Marin County), Oakland, Burlingame,
Woodland Hills, Encino, Los Angeles, Irvine, and La Jolla, CA, and plans to open
a banking office in Beverly Hills, CA in the second quarter of 2004.

This press release may include forward-looking statements (related to each
company's plans, beliefs and goals), which involve certain risks, and
uncertainties that could cause actual results to differ materially from those in
the forward-looking statements. Such risks and uncertainties include, but are
not limited to, the following factors: competitive pressure in the banking
industry; changes in the interest rate environment; the health of the economy,
either nationally or regionally; the deterioration of credit quality, which
would cause an increase in the provision for possible loan and lease losses;
changes in the regulatory environment; changes in business conditions,
particularly in California real estate; volatility of rate sensitive deposits;
asset/liability matching risks and liquidity risks; and changes in the
securities markets. CCBI undertakes no obligation to revise or publicly release
any revision to these forward-looking statements.