LAW OFFICES
Silver, Freedman & Taff, L.L.P.
A LIMITED LIABILITY PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS
3299 K STREET, N.W., SUITE 100
WASHINGTON, D.C. 20007
PHONE: (202) 295-4500
FAX: (202) 337-5502 or (202) 337-5503
WWW.SFTLAW.COM
November 7, 2008
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Preliminary Proxy Materials of Pacific Coast National Bancorp
Dear Sir/Madam:
On behalf of Pacific Coast National Bancorp (the “Company”), enclosed for filing pursuant to Rule 14a-6(a) under the Securities Exchange Act of 1934, as amended, is the Company’s preliminary proxy statement and form of proxy relating to the Company’s upcoming special meeting of shareholders. The Company intends to send its proxy materials to shareholders on or about November 21, 2008.
If you have any comments or questions regarding this filing, please call me at (202) 295-4525.
Sincerely,
/s/ Craig M. Scheer
Craig M. Scheer, P.C.
Enclosures
cc: Terry A. Stalk
Dave M. Muchnikoff, P.C.