-----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,
 EzRJ5/U1YscNmy3cZ/vzoBelkGEF9zl7T5Mfb68Ed0mMplyk4VqvjxA+1mS49SLs
 QQOQjWJC4k15abRuxFE8mQ==

<SEC-DOCUMENT>0000311094-07-000019.txt : 20080331
<SEC-HEADER>0000311094-07-000019.hdr.sgml : 20080331
<ACCEPTANCE-DATETIME>20071026192031
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000311094-07-000019
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071026

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WESTAMERICA BANCORPORATION
		CENTRAL INDEX KEY:			0000311094
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				942156203
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1108 FIFTH AVE
		CITY:			SAN RAFAEL
		STATE:			CA
		ZIP:			94901
		BUSINESS PHONE:		(707) 863-6000

	MAIL ADDRESS:	
		STREET 1:		4550 MANGELS BLVD
		STREET 2:		A-2Y
		CITY:			FAIRFIELD
		STATE:			CA
		ZIP:			94585-1200

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INDEPENDENT BANKSHARES CORP
		DATE OF NAME CHANGE:	19830801
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Westamerica Bancorporation
Executive Office A-2M
P.O. Box 1200
Suisun City, CA 94585


October 25, 2007

Christian N. Windsor
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549

	Re:	Westamerica Bancorporation
		Definitive 14A
		Filed March 19, 2007
		File No. 01-9383

Dear Mr. Windsor,


In response to your September 26, 2007 letter to Westamerica Bancorporation,
File No. 01-9383, you requested that we respond to your comments by October 26,
2007, or tell you by that time when we will provide you with a response.
Therefore, this fax is to inform you that we will provide a response on Friday,
November 9, 2007.

If you have any questions, please feel free to contact me.

Sincerely,

/S/ KRIS IRVINE
- ---------------
Kris Irvine
Vice President/Corporate Secretary


c:  David L. Payne - Chairman, President & CEO - Westamerica Bancorporation
    Tom Reddy - Bingham McCutchen, LLP
    John "Robert" Thorson, SVP & Chief Financial Officer - Westamerica
        Bancorporation

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----