| WACHTELL, LIPTON, ROSEN & KATZ | ||||||||
MARTIN LIPTON HERBERT M. WACHTELL BERNARD W. NUSSBAUM RICHARD D. KATCHER PETER C. CANELLOS MICHAEL W. SCHWARTZ ALLAN A. MARTIN BARRY A. BRYER LAWRENCE B. PEDOWITZ ROBERT B. MAZUR PAUL VIZCARRONDO, JR. PETER C. HEIN HAROLD S. NOVIKOFF DAVID M. EINHORN KENNETH B. FORREST MEYER G. KOPLOW THEODORE N. MIRVIS EDWARD D. HERLIHY DANIEL A. NEFF ERIC M. ROTH WARREN R. STERN ANDREW R. BROWNSTEIN MICHAEL H. BYOWITZ PAUL K. ROWE MICHAEL B. BENNER MARC WOLINSKY DAVID GRUENSTEIN PATRICIA A. VLAHAKIS STEPHEN G. GELLMAN STEVEN A. ROSENBLUM PAMELA S. SEYMON STEPHANIE J. SELIGMAN ERIC S. ROBINSON JOHN F. SAVARESE SCOTT K. CHARLES ANDREW C. HOUSTON PHILIP MINDLIN DAVID S. NEILL JODI J. SCHWARTZ | ADAM O. EMMERICH CRAIG M. WASSERMAN ADAM D. CHINN GEORGE T. CONWAY III RALPH M. LEVENE RICHARD G. MASON KAREN G. KRUEGER DOUGLAS K. MAYER DAVID M. SILK ROBIN PANOVKA DAVID A. KATZ MITCHELL S. PRESSER ILENE KNABLE GOTTS JEFFREY R. BOFFA DAVID M. MURPHY JEFFREY M. WINTNER TREVOR S. NORWITZ BEN M. GERMANA ANDREW J. NUSSBAUM MICHAEL S. KATZKE RACHELLE SILVERBERG DAVID C. BRYAN STEVEN A. COHEN GAVIN D. SOLOTAR DEBORAH L. PAUL DAVID C. KARP RICHARD K. KIM JOSHUA R. CAMMAKER MARK GORDON JOSEPH D. LARSON LAWRENCE S. MAKOW JARED M. RUSMAN JEANNEMARIE O’BRIEN WAYNE M. CARLIN JAMES COLE, JR. STEPHEN R. DiPRIMA NICHOLAS G. DEMMO IGOR KIRMAN JONATHAN M. MOSES | 51 WEST 52ND STREET
NEW YORK, N.Y. 10019-6150
TELEPHONE: (212) 403-1000 FACSIMILE: (212) 403-2000
_______________
GEORGE A. KATZ (1965-1989) JAMES H. FOGELSON (1967-1991)
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OF COUNSEL
WILLIAM T. ALLEN LEONARD M. ROSEN THEODORE GEWERTZ ELLIOTT V. STEIN THEODORE A. LEVINE J. BRYAN WHITWORTH NORMAN REDLICH AMY R. WOLF JOHN M. RICHMAN
_________
COUNSEL
ADRIENNE ATKINSON PAMELA EHRENKRANZ ANDREW J.H. CHEUNG LAWRENCE A. PASINI
| J. AUSTIN LYONS LORI S. SHERMAN PAULA N. GORDON T. EIKO STANGE DAVID A. SCHWARTZ ADAM J. SHAPIRO JED I. BERGMAN MICHAEL A. CHARISH DAMIAN G. DIDDEN MICHAEL E. GILLIGAN JOHN F. LYNCH ERIC M. ROSOF WILLIAM SAVITT MARTIN J.E. ARMS BENJAMIN D. FACKLER ISRAEL FRIEDMAN DIMITRY JOFFE ROY J. KATZOVICZ ROBERT J. LIUBICIC GREGORY E. OSTLING JONATHAN E. PICKHARDT GREGORY N. RACZ EDWARD J.W. BLATNIK BENJAMIN S. BURMAN NELSON O. FITTS JEFFREY C. FOURMAUX MICHAEL GAT JEREMY L. GOLDSTEIN MAURA R. GROSSMAN JOSHUA M. HOLMES JOSHUA A. MUNN DAVID E. SHAPIRO ANTE VUCIC IAN BOCZKO KEVIN M. COSTANTINO MATTHEW M. GUEST WILLIAM R. HARKER DAVID KAHAN MARK A. KOENIG | DAVID K. LAM KENNETH K. LEE LAURA E. MUÑOZ GEORGE J. RHEAULT MICHAEL S. WINOGRAD FORREST G. ALOGNA JAMES R. LEVINE STEPHANIE P. LISTOKIN GORDON M. MEAD DANIELLE L. ROSE BENJAMIN M. ROTH RICHARD C. SQUIRE ROBIN M. WALL JOSHUA D. BLANK JOSHUA A. FELTMAN JORDAN A. GOLDSTEIN CHETAN GULATI ADAM HICKEY MARGARET ISA EMIL A. KLEINHAUS ANDREW S. JACOBS JASON M. LYNCH HEATHER L. MAHAR DEBORAH MARTINEZ SARAH E. McCALLUM DAVID B. SILVA STEPHANIE J. VAN DUREN KRISHNA VEERARAGHAVAN ADIR G. WALDMAN B. UMUT ERGUN KRISTELIA A. GARCIA RICHARD S. GIPSTEIN SARAH S. JOHNSON SARAH A. LEWIS SARAH FERN MEIL GARRETT B. MORITZ ALISON L. PLESSMAN CHARLES C. YI | ||||
| July 25, 2005 | ||||||||
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Commercial Federal Corporation (File No. 001-11515) Preliminary Proxy Statement on Schedule 14A |
Dear Ladies and Gentlemen,
Pursuant to Rule 14a-6(a) under the Securities Exchange Act of 1934, as amended, submitted herewith on behalf of Commercial Federal Corporation, a Nebraska corporation (“Commercial Federal”), for filing via EDGAR is Commercial Federal’s preliminary proxy statement on Schedule 14A and a form of proxy to be provided to shareholders of Commercial Federal in connection with the special meeting of shareholders of Commercial Federal. The special meeting is being held in connection with a proposal to approve and adopt an agreement and plan of merger, dated as of June 13, 2005, by and among Bank of the West, Bear Merger Co., Inc., and Commercial Federal.
Pursuant to the Securities and Exchange Act of 1934, as amended, and Rules 14a-6(i)(1) and 0-11 promulgated thereunder, a filing fee of $156,561 is due in connection with this filing of Commercial Federal preliminary proxy materials. That amount was previously paid to the Commission by wire transfer to the Commission lock-box in immediately available funds.
Please direct any questions or correspondence concerning the Preliminary Proxy Statement to the undersigned at
(212) 403-1381.
Very truly yours,
/s/ Nicholas G. Demmo
