[COMMUNITY VALLEY BANCORP LETTERHEAD]
December 8, 2008
Mr. William Friar
Senior Financial Attorney
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, NE
Washington, D.C. 20549
- Re:
- Community Valley Bancorp
Preliminary Proxy Statement on Schedule 14A
File No. 000-51678
Dear Mr. Friar:
This letter shall confirm the Company's acknowledgement that:
- •
- The Company is responsible for the adequacy and accuracy of the disclosure in the revised Preliminary Proxy Statement on Schedule 14A;
- •
- Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
- •
- The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| | | | |
| | | | | Very truly yours, |
| | | | | |
| | | | | COMMUNITY VALLEY BANCORP |
| | | | | |
| | | By: | | /s/ Keith C. Robbins
Keith C. Robbins
Chief Executive Officer
|
- cc:
- Laura Dean-Richardson, Esq.
Gary Steven Findley & Associates
