1000 Wilshire Boulevard, Suite 1500, Los Angeles, California 90017-2457 | |
| Telephone (213) 891-0700 / Fax (213) 896-0400 |
|
|
| File Number: H4752-0001 |
| Direct Dial Number: (213) 891-5020 |
| Direct Facsimile Number: (213) 630-5664 |
| E-Mail Address: mbonenfant@buchalter.com |
September 18, 2007
Chris Harley
Staff Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: |
| Heritage Commerce Corp |
|
| Form 10-K for the Fiscal Year Ended December 31, 2006 |
|
| Filed March 16, 2007 |
|
| File No. 0-23877 |
Dear Ms. Harley
On behalf of our client, Heritage Commerce Corp, this letter is to confirm the telephone conversation between Chris Harley of the staff and Lawrence McGovern of the Company in which the staff has agreed to extend the time for responding to the comment letter for the above referenced filing to September 27, 2007.
Please contact the undersigned if you have any questions or need further information with regard to the foregoing.
Very truly yours, | |||
|
| ||
| BUCHALTER NEMER | ||
| A Professional Corporation | ||
|
| ||
|
| ||
| By | /s/ Mark A. Bonenfant |
|
|
| Mark A. Bonenfant | |
|
| ||
MAB:/jm |
| ||
|
| ||
cc: Lawrence McGovern |
|