February 6, 2009
Amit Pande
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: | 1st Century Bancshares, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2007 |
| Forms 10-Q for the Quarterly Periods Ended March 31, 2008, June 30, 2008, and September 30, 2008 |
| File No. 000-53050 |
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| We have received your comments dated January 14, 2009 and agree to revise our future documents in response to your |
comments. Below are our responses to your comments. | |
Form 10-K for the Fiscal Year Ended December 31, 2007
Cover Page
1. |
| In future filings, we agree to revise our cover page to clearly indicate the appropriate registrant classification as defined in Rule 12b-2 of the Exchange Act. |
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2. |
| In future filings, we agree to provide a separate certification for each Principal Executive Officer in the exact form as set forth in Item 601(B)(31)(i) of Regulation S-K. |
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| We acknowledge that 1st Century Bancshares, Inc. (the Company) is responsible for the adequacy and accuracy of the |
disclosure in the filing; that 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 that 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. | ||
Sincerely,
/s/ Alan I. Rothenberg |
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Alan I. Rothenberg |
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Chairman of the Board and Chief Executive Officer |
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