Geoffrey S. Kay (214) 855-4158 gkay@jenkens.com | Jenkens & Gilchrist A P R O F E S S I O N A L C O R P O R A T I O N 1445 ROSS AVENUE SUITE 3200 DALLAS, TEXAS 75202 (214) 855-4500 FACSIMILE (214) 855-4300 www.jenkens.com | Austin, Texas (512) 499-3800 Chicago, Illinois (312) 425-3900 Houston, Texas (713) 951-3300 Los Angeles, California (310) 820-8800 New York, New York (212) 704-6000 Pasadena, California (626) 578-7400 San Antonio, Texas (210) 246-5000 Washington, D.C. (202) 326-1500 |
November 9, 2004
VIA EDGAR and Federal Express
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549
- Re:
- Pacific Coast National Bancorp
Form SB-2 filed on September 8, 2004
File No. 333-118859
Attention: Kathryn McHale
Ladies and Gentlemen:
On behalf of our client, Pacific Coast National Bancorp, we are filing with the Securities and Exchange Commission by electronic transmission Amendment No. 3 to the above-referenced Form SB-2. The referenced amendment is being filed with respect to Part II to update the legal opinion attached as Exhibit 5.1. Please do not hesitate to contact us if you have any questions or comments regarding any of the matters described herein or if we may be of further assistance.
Very truly yours, | ||
/s/ Geoffrey S. Kay | ||
Geoffrey S. Kay |
Enclosure
- cc:
- Michael Hahn