EXHIBIT (h)

                               FORM OF TAX OPINION

                                 ________, 2002

Hemet Bancorp
3715 Sunnyside Drive
Riverside, California 92506

        Re: Proposed Merger Involving Hemet Bancorp and Hemet Financial
            Group, Inc.

Ladies and Gentlemen:

        We have served as counsel to Hemet Bancorp, a California corporation
("HBC") in connection with the proposed merger of Hemet Financial Group, Inc., a
Nevada corporation ("HFG"), with and into HBC, with HBC as the surviving entity,
pursuant to the Plan and Agreement of Merger, dated as of May 22, 2002, by and
between HBC and HFG (the "Merger Agreement"). Any terms not otherwise defined
herein have the meaning assigned to them in the Merger Agreement.

        In accordance with section 9.1(f) of the Merger Agreement, you have
requested our opinion as to certain United States federal income tax
consequences of the Merger. In rendering the opinions expressed herein, we have
examined and relied upon such documents as we deemed appropriate, including the
Merger Agreement, the Proxy Statement on Schedule 14A filed by HBC with the
Securities and Exchange Commission under the Securities Exchange Act of 1934, as
amended (the "Proxy Statement"), and the subscription, disclosure, and other
documents related to the HFG Financing.

        Based upon and subject to the foregoing, it is our opinion that the
merger of HFG with and into HBC, the conversion of shares of HFG Common Stock
into the right to receive shares of HBC Common Stock, and the conversion of
shares of the HBC Common Stock into the right to receive the Cash Payment, as
provided in the Merger Agreement, should be treated for federal income tax
purposes as a redemption (within the meaning of section 317(b) of the Internal
Revenue Code of 1986, as amended) by HBC of the shares of HBC Common Stock
converted into the right to receive the Cash Payment where no mandatory
obligation to offset applies as a result of the HFG Financing; no gain or loss
should be recognized by HBC pursuant to consummation of the Merger; and no gain
or loss should be recognized by the stockholders of HFG upon the conversion of
their shares of HFG Common Stock into the right to receive shares of HBC Common
Stock, as provided for in the Merger Agreement.

The opinion set forth above is based upon existing statutory, regulatory, and
judicial authority, any of which may be changed at any time, possibly with
retroactive



Hemet Bancorp
________, 2002
Page 2

effect. The opinion expressed herein does not address the state, local, or
foreign tax consequences of the Merger.

        Our opinion cannot be relied upon if any of the facts pertinent to the
federal income tax treatment of the Merger stated in the Merger Agreement, the
Proxy Statement, or the subscription, disclosure, and other documents related to
the HFG Financing is or becomes inaccurate in any material respect. We assume no
obligation to revise or supplement this opinion in the event of any change in
existing statutory, regulatory, or judicial authority. No tax ruling has been
sought from the Internal Revenue Service ("IRS") with respect to any of the
matters discussed herein. Unlike a ruling from the IRS, an opinion of counsel is
not binding on the IRS. Hence, no assurance can be given that the opinion stated
in this letter will not be successfully challenged by the IRS or that a court
would reach the same conclusion.

                                            Very truly yours,


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