Mail Stop 4561 								September 1, 2005 By U.S. Mail and Facsimile to (209) 830-6981 Robert E. Bloch Executive Vice President and Chief Financial Officer Service 1st Bancorp 2800 West March Lane, Suite 120 Stockton, California, 95219 Re:	Service 1st Bancorp 	Form 10-KSB for Fiscal Year Ended December 31, 2004 	File No. 000-50323 Dear Mr. Bloch: 	We have completed our review of your Form 10-KSB and related filings and have no further comments at this time. 								Sincerely, 					Paul Cline 								Senior Accountant