# EDGAR Filing Document

**Accession Number:** 0000354647
**File Stem:** 0001193125-26-044969
**Filing Date:** 2026-2
**Character Count:** 2168
**Document Hash:** a8aec07b134e2c535e5c0c16a3abd2f0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-044969.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001193125-26-044969

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260210

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CVB FINANCIAL CORP
- **CENTRAL INDEX KEY:** 0000354647
- **STANDARD INDUSTRIAL CLASSIFICATION:** STATE COMMERCIAL BANKS [6022]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 953629339
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 701 N HAVEN AVE STE 300
- **CITY:** ONTARIO
- **STATE:** CA
- **ZIP:** 91764
- **BUSINESS PHONE:** 9099804030

**MAIL ADDRESS:**
- **STREET 1:** 701 N HAVEN AVENUE
- **CITY:** ONTARIO
- **STATE:** CA
- **ZIP:** 91764

**CVB FINANCIAL CORP.** 

701 N. Haven Ave, Suite 350

Ontario, California 91764

February 10, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **CVB FINANCIAL CORP.**  |

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**Registration Statement on Form S-4 (File No. 333-293102) (the "Registration Statement")** 

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CVB Financial Corp. hereby respectfully requests that the Commission declare the above-captioned Registration Statement on Form S-4 effective at 4:30 p.m., Eastern Time, on February 12, 2026, or as soon thereafter as practicable.

Please contact Craig Miller or Veronica Lah of Manatt, Phelps & Phillips, LLP at (415) 291-7415 or (310) 312-4130 with any questions and please notify such individuals as soon as possible as to the time the Registration Statement has been declared effective pursuant to this request. We appreciate your assistance and cooperation in this matter.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **CVB FINANCIAL CORP.** | **CVB FINANCIAL CORP.** |
| By: | /s/ Richard H. Wohl |
| Name: | Richard H. Wohl |
| Title: | Executive Vice President and General Counsel |

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cc: Manatt, Phelps & Phillips, LLP