EXHIBIT 14

Epic Bancorp and its Subsidiaries
Code of Ethics and Whistleblower Notice

Introduction

The Boards
of Directors of Epic Bancorp has adopted this code of ethics (this Code) for
the Bancorp and its subsidiaries to:

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| | · | promote honest and ethical
  conduct, including fair dealing and the ethical handling of conflicts of
  interest;                                                         
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| | · | promote full, fair,
  accurate, timely and understandable disclosure;                                                                                                     
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| | · | promote compliance with
  applicable laws and governmental rules and regulations;                                                                                         
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| | · | ensure the protection of
  Epic Bancorp and its subsidiaries legitimate business interests, including
  corporate opportunities, assets and confidential information; and
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| | · | deter wrongdoing.                                                                                                                                                         

All
Directors, Officers and Employees of Epic Bancorp and its subsidiaries are
expected to be familiar with the Code and to adhere to those principles and
procedures set forth in the Code that apply to them.

For
purposes of this Code, the Code of Ethics Contact Person will be the Epic
Bancorps Audit Committee Chair.

The
Directors, Officers and Employees pride themselves on Epic Bancorp and its
Subsidiaries unfailing drive to provide top quality products and services to
satisfy our customers. All of us think of ourselves as customer service people,
first and foremost.  We believe that
success cannot be achieved without clear and honest communication.  Always remember that our professional
relationships are at the foundation of our business.

We
place a high value on honesty, integrity, and personal responsibility. The Code
set forth below applies to all Officers, Employees, and Directors of Epic
Bancorp and its Subsidiaries. This Code does not cover all Epic Bancorp and its
Subsidiaries policies or all laws. If a law conflicts with this Code, we
follow the law. If a local custom or practice conflicts with this Code, we
follow this Code. This Code clarifies Epic Bancorp and its Subsidiaries rights
and expectations as an employer, but does not add to or subtract from Employee
rights or in any way create any contractual employment rights for Employees.

This
Code of Ethics is adopted in order to comply with the Sarbanes-Oxley Act of
2002, the regulations promulgated thereunder and Nasdaq Listing Requirements.

Compliance with Laws, Rules, and Regulations

We
obey and respect the law, both in letter and in spirit.

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Confidential
Information; Insider Trading.All non-public information about Epic Bancorp and its Subsidiaries
should be considered confidential information; such non-public information is a
valuable Company asset. To use non-public information for personal financial
benefit or to tip others who might make an investment decision on the basis
of this information is not only unethical but also illegal.

It
is the responsibility of all Epic Bancorp and its Subsidiaries Employees to
protect the interests and privacy of our Customers and Coworkers. You may not
inappropriately discuss, solicit, disclose, or use for your personal benefit, information
in Company records, files, or databases, potential business development
activities, or any financial information with regard to customers or Epic
Bancorp and its Subsidiaries.

Competition
and Fair Dealing. We
seek to outperform our competitors fairly and honestly. We seek competitive
advantage through low costs and superior Customer Service, never through
unethical or illegal business practices. Our advertising and other
communications with our Customers are simple, direct, and straightforward, as
well as compliant with the law. We make our own decisions concerning pricing,
markets, routes, and Customers to be served and do not enter into illegal
agreements with our competitors.

Payments
to Government Personnel.
It is strictly prohibited to make illegal payments to government officials of
any country. The promise, offer, or delivery to an official or Employee of the
federal, state, or local government of a gift, favor, or other gratuity in
violation of applicable law violates Company policy and may also be a criminal
offense. Federal law prohibits giving anything of value, directly or
indirectly, to officials of foreign governments or foreign political candidates
in order to obtain or retain business.

Conflicts of Interest

A
conflict of interest arises when an Employees personal interest, or that of a
family member or friend, interferes in any way with what is in the best
interest of Epic Bancorp and its subsidiaries. All Employees should, at all
times, conduct their activities, both business and personal, in such a manner
that there is no undisclosed conflict of interest with their duties as
Employees of Epic Bancorp and its subsidiaries.

A
Bank officer or employee shall not represent the bank in any transaction where
he or she has any material connection or substantial financial interest.  Specifically, a material connection includes
the involvement of any family member.1 This policy includes, but is
not limited to, approval of bank overdrafts, authorizing or accepting checks on
uncollected funds, waiving of bank charges, late charges, or other normal
fees.  It also includes making loans,
waiving financial statements, or any similar type of activity.

Situations
involving conflicts of interest may not always be clear-cut. If you have a
question, follow the Compliance Procedures set forth below.



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1 Family member includes spouse, son,
daughter, niece, nephew, cousin, grandchild, father, mother, brother, sister,
father-in-law, mother-in-law, sister-in-law, brother-in-law, grandfather,
grandmother, or any members of a household from this list of relatives.


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Corporate Opportunities

We
each owe a duty to Epic Bancorp and its Subsidiaries to further its interests
whenever we can do so. Employees and members of the Board of Directors may not
take for themselves personally opportunities that are discovered through the
use of Company property or information. This means you may not use Epic Bancorp
and its Subsidiaries property or information, or your position with the Company
to put your personal gain ahead of the Companys interests.

Safeguarding Company Property

Each
of us has the responsibility to safeguard the assets of Epic Bancorp and its
Subsidiaries. We must use and maintain Company assets with care and respect
while guarding against waste and abuse. We protect from unauthorized disclosure
or misuse all non-public information about the Company, including technology,
competitive position, strategy, financial results prior to public disclosure,
and Customers. We do not disclose without authorization proprietary technical
data developed, licensed, or purchased by the Company. We take actions
necessary to safeguard all passwords and identification codes to prevent
unauthorized access to the Companys information systems. We do not reproduce
licensed or internally developed software for our personal use unless permitted
by the terms of the license.  We also
safeguard Epic Bancorp and its Subsidiaries intangible assets, including
information and intellectual property. Intellectual property rights, including
patents, trademarks, copyrights, trade secrets, and know-how must be treated
and managed with the same degree of care as any other valuable asset.

Record keeping

Epic
Bancorp and its Subsidiaries financial, accounting, and other reports and
records will accurately and fairly reflect the Companys transactions in
reasonable detail, and in accordance with generally accepted accounting
principles, applicable government regulations, and the Companys system of
internal controls.

We
record information honestly and accurately. For example, only the true and
actual number of hours worked is reported, expense reports are documented and
recorded accurately, and no Employee will authorize payment knowing that any
part of the payment will be used for any purpose other than what is described
in documents supporting the payment.

Waivers of this Code

Any
waiver of this Code for Executive Officers or members of the Board of Directors
may be allowed made only consistent with the (SEC) regulations and Nasdaq
listing requirements.

Disclosure

Each
Director, Officer or Employee of Epic Bancorp and its Subsidiaries involved in
the Epic Bancorps  disclosure process,
including the Chief Executive Officer, the Chief Financial Officer, and the identified
Senior Officers are required to be familiar with and comply with the Epic
Bancorps disclosure controls and procedures and internal control over
financial reporting, to  the extent
relevant to his or her area of responsibility, so that the Epic Bancorps
public reports and documents filed with the SEC comply  in all material respects with the applicable
federal securities laws and SEC rules.
In addition, each such persons having direct or supervisory authority
regarding these SEC filings or Epic Bancorps other public communications
concerning its general business, results financial condition and prospects
should, to the extent appropriate within his or her area of responsibility,
consult with other Epic Bancorp or subsidiary Officers and Employees, and take
other appropriate steps regarding these disclosures with the goal of making
full, fair, accurate, timely and understandable  disclosure.

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Each
Director, Officer or Employee who is involved in the Epic Bancorp or its
subsidiaries disclosure process, including without limitation the Senior
Officers, must:

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| | · | Familiarize himself or
  herself with the disclosure requirements applicable to the Epic Bancorp or
  its individual subsidiaries, as well as the business and financial operations
  of the Epic Bancorp.                                                                                                                                              
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| | · | Not knowingly
  misrepresent, or cause others to misrepresent, facts about Epic Bancorp or
  its subsidiaries to others, whether within or outside the Epic Bancorp,
  including to the Epic Bancorps independent auditors, governmental regulators
  and self-regulatory organizations as they apply to Epic Bancorp or the
  individual subsidiaries.
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| | · | Properly review and
  critically analyze proposed disclosure for accuracy and completeness.                                                                                                                                                                                                                                                             

Compliance Procedures

Reporting and Accountability. Epic
Bancorps
Audit Committee is responsible for applying this Code to specific situations in
which questions are presented to it and has the authority to interprets this
Code in any particular situation.  Any
Director, Officer or Employee who becomes aware of any existing or potential
violation of this Code is required to notify the Code of Ethics Contact Person
promptly.  Failure to do so is itself a
violation of this Code.

Any
questions relating to how this Code should be interpreted or applied should be
addressed to the Code of Ethics Contact Person.  A Director, Officer or Employee who is unsure of whether a
situation violates this Code should discuss the situation with the Code of
Ethics Contact Person to prevent possible misunderstandings and embarrassment
at a later date.

Each
Director, Officer or Employee must:

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|· | Notify the Code of Ethics
  Contact Person promptly of any existing or potential violation of this Code.                          
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|· | Not retaliate against any
  other Director, Officer or Employee for reports of potential violations that
  are made in good faith.

Epic
Bancorps Audit Committee shall take all action they consider appropriate to
investigate any violations reported to them.
If a violation has occurred, Epic Bancorp and/or its subsidiaries will
take such disciplinary or preventative action as it deems appropriate, after
consultation with the Audit Committee, in the case of a Director or Executive
Officer, or the President, in the case of any other Employee.

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Whistleblower Reporting.Each Director,
Officer, and Employee is responsible for his or her own compliance with the
Code of Ethics. Questions of interpretation should be directed to your Branch Manager,
or any Officer of the Company. Reports of suspected violations (and disclosure
of any material transaction or relationship that reasonably could be expected
to give rise to a conflict of interest) should be directed to Epic Bancorp and
its Subsidiaries Chief Executive Officer or any Officer of the Company. We do
not allow retaliation for reports of misconduct by others made in good faith by
Employees. Employees are expected to cooperate in internal investigations of
violations of this Code. Employees who violate this Code will be subject to
discipline.

If
you have information regarding possible violations of state or federal
statutes, rules, or regulations, or violations of fiduciary responsibility by
Epic Bancorp and its Subsidiaries or limited liability company to its
shareholders, investors, or employees, call the California State Attorney
Generals Whistleblower Hotline at 1-800-925-5225.   The Attorney General will refer your call to the appropriate
government authority for review and possible investigation.

As adopted by the Board of
Directors of Epic Bancorp and its subsidiaries Co. on April 17, 2006.

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