Deloitte & Touche LLP 350 South Grand Avenue Suite 200 Los Angeles, CA 90071-3462 May 19, 2000 Securities and Exchange Commission Mail Stop 11-3 450 5th Street N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read the statements of Community West Bancshares (the Company) in Item 4 of its Form 8-K dated May 12, 2000, and have the following comments. First paragraph of Item 4: - ------------------------------ We are not in a position to agree or disagree with the Company's statements in subparagraphs 1 and 3. We disagree with the Company's statements in the first three sentences of subparagraph 4. During the years ended December 31, 1999 and 1998, there were no disagreements between the Company and Deloitte & Touche LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to our satisfaction would have caused us to make reference to the subject matter of the disagreements in connection with our report. On April 14, 2000, the Company filed its Annual Report on Form 10-K for the year ended December 31, 1999, which included its restated financial statements for the years ended December 31, 1997 and 1998, and Deloitte & Touche LLP's report thereon dated April 14, 2000. We are not in a position to agree or disagree with the Company's statement in the fourth sentence regarding discussions by the Company's audit committee. We disagree with the Company's statements in the fourth and fifth sentences to the extent that they characterize the matters resulting in the restatement of the Company's 1998 and 1997 financial statements as disagreements as defined in Item 304(a)(1)(iv) of Regulation S-K. We agree with the Company's other statements in the first paragraph. Second paragrah of Item 4: - ------------------------------ We are not in a position to agree or disagree with the Company's statements. Third paragraph of Item 4: - ------------------------------ We agree with the Company's statement in the first sentence. We are not in a position to agree or disagree with the Company's statement in the second sentence. Yours truly, Deloitte & Touche LLP