1000 WILSHIRE BOULEVARD, SUITE 1500, LOS ANGELES, CALIFORNIA 90017-2457 | |
| TELEPHONE (213) 891-0700 / FAX (213) 896-0400 |
File Number: H4752-0002
Direct Dial Number: (213) 891-5020
Direct Facsimile Number: (213) 630-5664
E-Mail Address: mbonenfant@buchalter.com
January 9, 2008
Ms. Sharon Blume
Reviewing Accountant, Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Heritage Commerce Corp
Form 10-K for the Fiscal Year Ended December 31, 2006
Dear Ms. Blume:
On behalf of our client, Heritage Commerce Corp, this letter is to confirm that the Company has advised the staff that the filing date for filing its restatements of its consolidated balance sheets and consolidated cash flows for the years ended December 31, 2006, 2005 and 2004, and for the quarters ended March 31, 2007, June 30, 2007 and September 30, 2007 has been changed to on or before January 31, 2008.
Please feel free to call the undersigned with any questions.
| Very truly yours, | ||
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| BUCHALTER NEMER | ||
| A Professional Corporation | ||
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| By | /s/ Mark A. Bonenfant |
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| Mark A. Bonenfant |
MAB:/jm
cc: Heritage Commerce Corp