CVB Financial (CVBF) 8-K Changes in registrant's certifying accountant

May 7, 2004

Securities and Exchange Commission
Mail Stop 11-3
450 5^th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

We have read Item 4 of CVB Financial Corp.‘s Form 8-K dated May 7, 2004, and we agree with the statements made therein.

Yours truly,

/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP
Los Angeles, California