* *

**FOR      IMMEDIATE RELEASE**

**CONTACT:**

**VALLEY      COMMERCE BANCORP REPORTS **

**EARNINGS      FOR FIRST QUARTER 2007**

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*OTHER      INFORMATION:  Valley Commerce Bancorp stock trades on NASDAQ’s Over      The Counter Bulletin Board under the symbol VCBP.  Valley Business      Bank, the wholly owned subsidiary of Valley Commerce Bancorp, is a commercial      bank that commenced operations in 1996 under the name Bank of Visalia. Valley      Business Bank operates through Business Banking Centers in Visalia and Fresno      and has branch offices in Woodlake and Tipton.  The Bank also operates      a loan production office in Tulare.  Additional information about      Valley Business Bank is available from the Bank’s website athttp://www.valleybusinessbank.net.*

*FORWARD-LOOKING      STATEMENTS:  In addition to historical information, this release      includes forward-looking statements, which reflect management's current      expectations for Valley Commerce Bancorp’s future financial results, business      prospects and business developments.  Management's expectations for      Valley Commerce Bancorp's future necessarily involve assumptions, estimates      and      the evaluation of risks and uncertainties. Various factors could cause actual      events or results to differ materially from those expectations.  The      forward-looking statements contained herein represent management's expectations      as of the date of this release. Valley Commerce Bancorp undertakes no obligation      to release publicly the results of any revisions to the forward-looking      statements included herein to reflect events or circumstances after today,      or to      reflect the occurrence of unanticipated events.  For those statements,      the Company claims the protection of the safe harbor for forward-looking      statements contained in the Private Securities Litigation Reform Act of      1995.*

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| **Condensed                      Consolidated****Balance                      Sheet**(in                      Thousands) (Unaudited)                                 |   | **As                      of March 31,** |    |                                                                                       | **As                      of December 31,** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------|---------|--------------------------------------------------------------------------------------------|---------------------------------------------|--------|
|                                                                                                                                                                 |   | **2007**                                      |    |                                                                                       | **2006**                                    |   |   | **2006** |   |   | **2005** |   |
| **Assets**                                                                                                                                                           |   |                                          |    |                                                                                       |                                        |   |   |   |   |   |   |   |
| Cash                      and Due from Banks                                                                                                                         |   | $                                             | 7,880   |                                                                                       |                                        | $      | 16,305 |   |   | $ | 13,266 |   |   | $ | 17,733 |   |
| Federal                      Funds Sold                                                                                                                              |   |                                          | -       |                                                                                       |                                        |   | 4,170 |   |   |   | - |   |   |   | 1,885 |   |
| Available-for-Sale                      Investment Securities                                                                                                        |   |                                          | 53,247  |                                                                                       |                                        |   | 52,617 |   |   |   | 55,298 |   |   |   | 50,391 |   |
| Loans                      (net)                                                                                                                                     |   |                                          | 188,532 |                                                                                       |                                        |   | 144,973 |   |   |   | 182,331 |   |   |   | 149,991 |   |
| Bank                      Premises and Equipment (net)                                                                                                               |   |                                          | 1,947   |                                                                                       |                                        |   | 1,201 |   |   |   | 1,832 |   |   |   | 1,223 |   |
| Cash                      Surrender Value of Bank Owned Life Insurance                                                                                               |   |                                          | 5,996   |                                                                                       |                                        |   | 2,809 |   |   |   | 5,935 |   |   |   | 2,781 |   |
| Other                      Assets                                                                                                                                    |   |                                          | 5,080   |                                                                                       |                                        |   | 3,803 |   |   |   | 5,003 |   |   |   | 4,007 |   |
| TOTAL                      ASSETS                                                                                                                                    |   | $                                             | 262,682 |                                                                                       |                                        | $      | 225,878 |   |   | $ | 263,665 |   |   | $ | 228,011 |   |
|                                                                                                                                                                 |   |                                          |    |                                                                                       |                                        |   |   |   |   |   |   |   |   |   |   |   |
| **Liabilities                      & Equity**                                                                                                                    |   |                                          |    |                                                                                       |                                        |   |   |   |   |   |   |   |   |   |   |   |
| Non-Interest                      Bearing Deposits                                                                                                                   |   | $                                             | 60,106  |                                                                                       |                                        | $      | 66,586 |   |   | $ | 63,020 |   |   | $ | 75,419 |   |
| Interest                      Bearing Checking                                                                                                                       |   |                                          | 76,290  |                                                                                       |                                        |   | 73,082 |   |   |   | 75,293 |   |   |   | 63,549 |   |
| Time                      Deposits                                                                                                                                   |   |                                          | 73,334  |                                                                                       |                                        |   | 50,202 |   |   |   | 69,263 |   |   |   | 53,613 |   |
| Total                      Deposits                                                                                                                                  |   |                                          | 209,730 |                                                                                       |                                        |   | 189,870 |   |   |   | 207,576 |   |   |   | 192,581 |   |
| Short-Term                      Debt                                                                                                                                 |   |                                          | 13,721  |                                                                                       |                                        |   | - |   |   |   | 17,600 |   |   |   | - |   |
| Long-Term                      Debt                                                                                                                                  |   |                                          | 8,298   |                                                                                       |                                        |   | 8,893 |   |   |   | 8,548 |   |   |   | 9,140 |   |
| Junior                      Subordinated Deferrable Interest Debentures                                                                                              |   |                                          | 3,093   |                                                                                       |                                        |   | 3,093 |   |   |   | 3,093 |   |   |   | 3,093 |   |
| Other                      Liabilities                                                                                                                               |   |                                          | 1,723   |                                                                                       |                                        |   | 1,498 |   |   |   | 1,400 |   |   |   | 1,288 |   |
| Total                      Liabilities                                                                                                                               |   |                                          | 236,565 |                                                                                       |                                        |   | 203,354 |   |   |   | 238,217 |   |   |   | 206,102 |   |
| Shareholders’                      Equity                                                                                                                      |   |                                          | 26,117  |                                                                                       |                                        |   | 22,524 |   |   |   | 25,448 |   |   |   | 21,909 |   |
| TOTAL                      LIABILITIES & EQUITY                                                                                                                  |   | $                                             | 262,682 |                                                                                       |                                        | $      | 225,878 |   |   | $ | 263,665 |   |   | $ | 228,011 |   |
|                                                                                                                                                                 |   |                                          |    |                                                                                       |                                        |   |   |   |   |   |   |   |   |   |   |   |
| **Condensed                      Consolidated****Statement                      of Income**(in                      Thousands except share data) (Unaudited)         |   |                                          |    | **3                      Months Ended**** March                      31, 2007**  |                                        |   |   |   | **3                      Months Ended**** March                      31, 2006**  |   |
|                                                                                                                                                                 |   |                                          |    |                                                                                       |                                        |   |   |   |   |   |   |   |   |   |   |   |
| Interest                      Income                                                                                                                                 |   |                                          |    |                                                                                       |                                        | $      | 4,457 |   |   |   |   |   |   | $ | 3,802 |   |
| Interest                      Expense                                                                                                                                |   |                                          |    |                                                                                       |                                        |   | 1,764 |   |   |   |   |   |   |   | 1,035 |   |
| NET                    INTEREST INCOME                                                                                                                          |   |                                          |    |                                                                                       |                                        |   | 2,693  |   |   |   |   |   |   |   |  2,767 |   |
|                         Provision for Loan Losses                                                                                                          |   |                                          |    |                                                                                       |                                        |   | - |   |   |   |   |   |   |   | - |   |
| NET                      INTEREST INCOME AFTER   PROVISION                      FOR LOAN LOSSES                                                       |   |                                          |    |                                                                                       |                                        |   | 2,693 |   |   |   |   |   |   |   | 2,767 |   |
|                                                                                                                                                                 |   |                                          |    |                                                                                       |                                        |   |   |   |   |   |   |   |   |   |   |   |
| Non-interest                      Income                                                                                                                             |   |                                          |    |                                                                                       |                                        |   | 291 |   |   |   |   |   |   |   | 224 |   |
| Non-interest                      Expenses                                                                                                                           |   |                                          |    |                                                                                       |                                        |   | 2,112 |   |   |   |   |   |   |   | 1,885 |   |
| INCOME                      BEFORE INCOME TAXES                                                                                                                      |   |                                          |    |                                                                                       |                                        |   | 872 |   |   |   |   |   |   |   | 1,106 |   |
|                                                                                                                                                                 |   |                                          |    |                                                                                       |                                        |   |   |   |   |   |   |   |   |   |   |   |
| Income                      Taxes                                                                                                                                    |   |                                          |    |                                                                                       |                                        |   | 279 |   |   |   |   |   |   |   | 378 |   |
|  NET                      INCOME                                                                                                                                |   |                                          |    |                                                                                       |                                        | $      | 593 |   |   |   |   |   |   | $ | 728 |   |
|  EARNINGS                      PER SHARE - BASIC*                                                                                                               |   |                                          |    |                                                                                       |                                        | $      | 0.27 |   |   |   |   |   |   | $ | 0.33 |   |
|  EARNINGS                      PER SHARE – DILUTED*                                                                                                       |   |                                          |    |                                                                                       |                                        | $      | 0.26 |   |   |   |   |   |   | $ | 0.31 |   |
|  SHARES                      OUTSTANDING – END OF PERIOD*                                                                                                 |   |                                          |    |                                                                                       |                                        |   | 2,217,588 |   |   |   |   |   |   |   | 2,191,966 |   |
| *All                      share and earnings per share data have been restated for a                      5% stock                      dividend issued in May 2006. |   |