TEMECULA VALLEY BANCORP INC.
27710 Jefferson Avenue, Suite A100
Temecula, California 92590
February 15, 2007
Via E-Mail and EDGAR Correspondence
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David Lyon/Michael Clampitt
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Acceleration of Effective Date
Temecula Valley Bancorp Inc.
Form S-3/A No.1, Filed February 16, 2007
File No. 333-139908
Dear Sirs:
Temecula Valley Bancorp Inc. ("Company") hereby requests, pursuant to
Rule 461(a) of Regulation C, that the above-referenced Registration Statement be
declared effective on February 16, 2007 or as soon as practicable thereafter.
The Company acknowledges that:
o should the Securities and Exchange Commission ("Commission") or the
staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action
with respect to the filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
o the Company may not assert the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.
Very truly yours,
TEMECULA VALLEY BANCORP INC.
By: /s/ Donald A. Pitcher
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Donald A. Pitcher,
Chief Financial Officer