BENNETT H. GOLDSTEIN
Attorney at Law
1132 SW 19th Ave., No. 106
Portland, Oregon 97205
Tel. (503) 294-0940 email: bhgoldatty@aol.com Fax (503) 294-7918
February 21, 2008
Via Email
Mr. A. Eyliger
U. S. Securities and Exchange Commission
100 “F” Street
Washington, D.C. 20549-4561
Re: Oregon Pacific Bancorp – Pre 14A Proxy and 13E-3
Dear Mr. Eyliger:
In response to your comments, this is to confirm that Southard Financial did not rely on or utilize Oregon Pacific's projections, so with Southard’s permission the reference to that material will be removed from the Fairness Opinion and valuation in our final filing. Southard did use the 2008 income statement budget, so we have added a summary and discussion of the budget to the amended and final proxy statement.
| | Very truly yours, |
| | |
| | /s/ Bennett H. Goldstein |
| | |
| | Bennett H. Goldstein |
BHG:jck
Cc: Oregon Pacific Bancorp
Southard Financial
