April 9, 2009
VIA EDGAR FILING
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 4561
Washington, D.C. 20549-0408
Attention: Mr. Kevin Vaughn
| RE: | Trinity Capital Corporation |
Form 10-K for the fiscal year ended December 31, 2008
Filed March 16, 2009
File No. 000-50266
Dear Mr. Vaughn:
Trinity Capital Corporation (the “Company”) has filed via EDGAR today its response to the comment of the Staff contained in a letter, dated March 30, 2009, relating to the above-referenced filing. Set forth below is the comment contained in the Staff’s letter and the response with respect thereto.
Financial Statements
Report of Independent Accountants, Page 58
| 1. | Please revise to properly evidence the signature(s) of the independent public accounting firm that issued its report on internal controls over financial reporting and on the consolidated financial statements. Please refer to Rule 302 of Regulation S-T. |
The Company agrees to amend its Form 10-K for the year-ended December 31, 2008 to include the signature of our independent public accounting firm, Moss Adams, LLP. The Amended Form 10-K is expected to be filed by April 13, 2009.
Trinity Capital Corporation 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 staff 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 other person under the federal securities laws of the United States. |
I hope that this information is responsive to your requests. Please let me or Heather Boone, our General Counsel, know if you need additional information. You can reach me at (505) 662-1045 or daniel@lanb.com.
| Very truly yours, |
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| /s/ Daniel R. Bartholomew |
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| Daniel R. Bartholomew |
| Chief Financial Officer |
cc: | William C. Enloe, Chief Executive Officer |
Heather Boone, General Counsel
Jim Thompson, Moss Adams, LLP
Robert Fleetwood, Barack Ferrazzano
