777 NORTH BROADWAY - Mail Code HS-02
LOS ANGELES, CALIFORNIA 90012
(213) 346-3788 • FAX (213) 617-0981
Perry Oei Senior Vice President and General Counsel |
|
October 26, 2007 | |
Securities and Exchange Commission
Division of Corporation Finance
Station Place
100 F Street, N.E.
Washington, DC 20549-4563
Attn: Christian N. Windsor
Re: Cathay General Bancorp
Definitive Proxy Statement on Schedule 14A
Filed April 20, 2007
File No. 000-18630
Ladies and Gentlemen:
In connection with the letter from the Staff of the Securities and Exchange Commission dated September 26, 2007 relating to the above-referenced definitive proxy statement on Schedule 14A, Cathay General Bancorp (the “Company”) hereby acknowledges that:
• the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
• Staff comments or changes to disclosure in response to comments do not foreclose the Commission from taking any action with respect to the filing; and
• 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.
The Company also understands that the Division of Enforcement has access to all information the Company provides to the Staff of the Division of Corporation in connection with its review of the Company’s filing or in response to comments.
Sincerely,
CATHAY GENERAL BANCORP
By: /s/ Perry P. Oei
Name: Perry P. Oei
Title: Senior Vice President & General Counsel