-----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, RC0BG5EJsny+hsONtDW4EH6H3dB+gO0X9uRtBlZsiPpNhIc5zxcSneqIJjNQYjik fyZgCVV4AJlcvmzVzmWRvg== 0001104659-04-033978.txt : 20050630 0001104659-04-033978.hdr.sgml : 20050630 20041105172842 ACCESSION NUMBER: 0001104659-04-033978 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20041105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pacific Coast National Bancorp CENTRAL INDEX KEY: 0001302502 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 611453556 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1291 PUERTA DEL SOL, SUITE 200 CITY: SAN CLEMENTE STATE: CA ZIP: 92673 BUSINESS PHONE: 949-361-4300 MAIL ADDRESS: STREET 1: 1291 PUERTA DEL SOL, SUITE 200 CITY: SAN CLEMENTE STATE: CA ZIP: 92673 CORRESP 1 a04-12961_1corresp.htm CORRESP

 

November 5, 2004

VIA EDGAR and facsimile

United States Securities and Exchange Commission

Division of Corporate Finance

Washington, D.C. 20549

 

Re:

 

Pacific Coast National Bancorp

 

 

File No. 333-118859

 

Attention:  Kathryn McHale

 

Ladies and Gentlemen:

With respect to the above-captioned Registration Statement, Pacific Coast National Bancorp, as the registrant, acknowledges its responsibilities under the Securities Act of 1933, as amended (the “Securities Act”), as they relate to the proposed public offering of the securities being specified in the Registration Statement, and requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act, that the effectiveness of the Registration Statement filed with the Securities and Exchange Commission on September 8, 2004, as amended, be accelerated so that the Registration Statement will become effective on November 9, 2004 or as soon thereafter as practicable.

In connection with the foregoing request for accelerated effectiveness, the registrant hereby acknowledges that:

•              should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•              the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•              the company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We would appreciate your communicating to us, via Geoffrey S. Kay, Jenkens & Gilchrist, P.C., as counsel to the registrant, at (214) 855-4158, confirmation of the declaration of effectiveness of the Registration Statement.

Please do not hesitate to contact us if you have any questions or comments regarding any of the matters described herein or if we may be of further assistance.

 

Very truly yours,

 

 

 

/s/ Colin Forkner

 

 

 

Colin Forkner

 

 

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