EXHIBIT 23.3

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      We consent to the use in this Registration Statement of Valley Commerce
Bancorp on Form SB-2 of our report, dated January 23, 2003, with respect to the
consolidated balance sheet of Valley Commerce Bancorp and subsidiary as of
December 31, 2002, and the related consolidated statements of income, changes in
shareholders' equity and cash flows for the year ended December 31, 2002. We
also consent to the reference to our firm under the heading "Experts" in the
prospectus.


/s/ Moss Adams LLP

Stockton, California
September 8, 2004