TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 28, 2024 David I. Rainer Chief Executive Officer Southern California Bancorp 12265 El Camino Real, Suite 210 San Diego, California 92130 Re: Southern California Bancorp Registration Statement on Form S-4 Filed May 15, 2024 File No. 333-279436 Dear David I. Rainer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance