September 21, 2023
VIA EDGAR
Jane Park
Jennifer Zepralka
Disclosure Review Program
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Westamerica Bancorporation
Definitive Proxy Statement on Schedule 14A
Filed March 17, 2023
File No. 001-09383
Dear Ms. Park and Ms. Zepralka:
Westamerica Bancorporation is in receipt of the letter from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) dated September 14, 2023 (the “Comment Letter”) with respect to the above-referenced Definitive Proxy Statement on Schedule 14A filed with the Commission on March 17, 2023. We acknowledge the Staff’s comments contained in the Comment Letter and confirm that we will enhance our future proxy disclosures in accordance with the topics discussed in the Comment Letter.
Should you have any questions or comments, or if you require any further information with respect to the foregoing, please do not hesitate to contact me.
Sincerely,
/s/Robert A. Thorson
Robert A. Thorson
Chief Financial Officer
(p) 707-863-6840
rob.thorson@westamerica.com
cc: David L. Payne
Chairman, President and Chief Executive Officer, Westamerica Bancorporation