[TEMECULA VALLEY BANCORP INC. LETTERHEAD]
April 23, 2009
VIA FEDEX
Ms. Babette Cooper
Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
Washington, D.C. 20549-4561
Dear Ms. Cooper:
This letter responds to your letter dated April 16, 2009 concerning
Temecula Valley Bancorp Inc. (the "Company"). We are attaching our Amended Form
8-K, which was filed on April 21, 2009 (the "filing").
In connection with your letter and our amended filing, we acknowledge
that:
-- The Company is responsible for the adequacy and accuracy of
the disclosure in the filing;
-- Staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any
action with respect to the filing; and
-- The Company may not assert staff comments as a defense in
any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.
Sincerely,
/s/ Martin E. Plourd
--------------------
Martin E. Plourd
President/Chief Operating Officer
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
-----------------
FORM 8-K/A
AMENDMENT NO. 1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): April 10, 2009
-----------------
TEMECULA VALLEY BANCORP INC.
(Exact name of Registrant as specified in its charter)
California 001-33897 46-0476193
(State or other (Commission (I.R.S. Employer
jurisdiction of incorporation) File Number) Identification Number)
27710 Jefferson Avenue
Suite A100
Temecula, California 92590
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (951) 694-9940
Not Applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:
|_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
- --------------------------------------------------------------------------------
Item 4.01 - Changes in Registrant's Certifying Accountant.
Explanatory Note: This Form 8-K/A amends the Current Report on Form 8-K of
Temecula Valley Bancorp Inc., filed on April 15, 2009, in order to provide an
amended copy of the letter from Crowe Horwath LLP dated April 15, 2009 stating
that it agrees with the statements concerning its firm contained in the Form 8-K
filed on April 15, 2009. The revised letter from Crowe Horwath LLP is attached
hereto as Exhibit 16.1.
Item 9.01 - Financial Statements and Exhibits.
(c) Exhibits.
Exhibit No. Description
- ----------- -----------
16.1 Letter dated April 15, 2009 from Crowe Horwath LLP to
the Securities and Exchange Commission regarding change
in certifying accountant of the Company
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
TEMECULA VALLEY BANCORP INC.
Date: April 20, 2009 By: /s/ MARTIN E. PLOURD
----------------------------
Martin E. Plourd
President
EXHIBIT INDEX
Exhibit No. Description
- ----------- -----------
16.1 Letter dated April 15, 2009 from Crowe Horwath LLP to the
Securities and Exchange Commission regarding change in
certifying accountant of the Company
One Mid America Plaza, Suite 700
Crowe Horwath LLP Post Office Box 3697
Member Crowe Horwath International Oak Brook, Illinois 60522-3697
Tel 630.574.7878
Fax 630.574.1608
www.crowehorwath.com
April 15, 2009
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the comments made regarding us in Item 4.01 of Form 8-K of Temecula
Valley Bancorp Inc., dated April 15, 2009 and filed April 15, 2009, as contained
in the first sentence in paragraph one and the second, third and fifth
paragraphs of Item 4.01, and are in agreement with those statements.
/s/ Crowe Horwath
- -----------------
Crowe Horwath LLP
Oak Brook, Illinois
cc: Mr. Neil Cleveland
Chairman of the Board of Directors
Temecula Valley Bancorp Inc.