<SUBMISSION>
<ACCESSION-NUMBER>0000354647-04-000058
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20040430
<ITEMS>4
<ITEMS>7
<FILING-DATE>20040507
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>CVB FINANCIAL CORP
<CIK>0000354647
<ASSIGNED-SIC>6022
<IRS-NUMBER>953629339
<STATE-OF-INCORPORATION>CA
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-10140
<FILM-NUMBER>04788313
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>701 N HAVEN AVE STE 350
<CITY>ONTARIO
<STATE>CA
<ZIP>91764
<PHONE>9099804030
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>701 N HAVEN AVENUE
<CITY>ONTARIO
<STATE>CA
<ZIP>91764
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8kaccountants.htm
<DESCRIPTION>FORM 8-K ACCOUNTANTS
<TEXT>
<html>
<head>
<title> Form 8-K Accountants </title>
</head>
<body>


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<A NAME=A001></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>SECURITIES AND
EXCHANGE COMMISSION <BR>Washington, D.C. 20549 </FONT></H1>

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<A NAME=A003></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>FORM 8-K </FONT></H1>

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<A NAME=A004></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Current Report Pursuant <BR>
to Section 13 or 15(d)
of the <BR>Securities Exchange
Act of 1934 </FONT></H1>

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<A NAME=A007></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date of Report (Date
of earliest event reported): April 30, 2004 </FONT></H1>

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<A NAME=A008></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>CVB FINANCIAL CORP. <BR>(Exact name of
registrant as specified in its charter) </FONT></H1>

 <p align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2> California <BR>   (State or other jurisdiction of incorporation or organization)</font></p>

<p align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>95-3629339<BR>
(I.R.S. employer identification number)</font></p>


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<A NAME=A010></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Commission file
number: 0-10140 </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" -->
<A NAME=A011></A>
<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>701 North Haven Avenue <BR>Ontario, California
91764 <BR>(Address of principal
executive offices and zip code) </FONT></P>

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<A NAME=A014></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registrant&#146;s
telephone number, including area code: (909) 980-4030 </FONT></H1>

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<A NAME=A015></A>
<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not Applicable <BR>(Former name or former
address, if changed since last report) </FONT></P>


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<A NAME=A017></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Changes in
Registrant&#146;s Certifying Accountant </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On
April 30, 2004, Deloitte &amp; Touche, LLP notified the Company that it has declined to
stand for reelection as the Company&#146;s independent auditors. The reports of Deloitte
&amp; Touche, LLP on the consolidated financial statements of the Company and its
subsidiaries for the Company&#146;s last two fiscal years did not contain an adverse
opinion or a disclaimer of opinion, nor were they modified or qualified as to uncertainty,
audit scope, or accounting principles in any respect. The decision to decline to stand for
reelection was made by Deloitte &amp; Touche, LLP and, accordingly, no action was taken by
the Company&#146;s audit committee to recommend or approve this change of accountants.
During the Company&#146;s last two fiscal years and through the interim period ended April
30, 2004, there were no disagreements between the Company and Deloitte &amp; Touche, LLP
on any matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the satisfaction of
Deloitte &amp; Touche, LLP, would have caused it to make reference to the subject matter
of the disagreement in connection with its reports. Deloitte &amp; Touche, LLP has
reviewed this report. In this regard, Deloitte &amp; Touche, LLP has provided the Company
with the letter attached hereto as Exhibit 16.1. </FONT></P>

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<A NAME=A018></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Item 7. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial
Statements, Pro Forma Financial Information and Exhibits. </FONT></H1>

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<A NAME=A019></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a)&nbsp;&nbsp;&nbsp;
Financial Statements</b> </FONT></P>

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<A NAME=A020></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZe=3><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable</b> </FONT></P>

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<A NAME=A021></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;
 Pro
Forma Financial Information</b> </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
<A NAME=A022></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
Applicable</b> </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Sub 2 Left" FSL="Default" -->
<A NAME=A023></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp; Exhibits</b> </FONT></P>

  <P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.1             Letter from Deloitte &amp; Touche, LLP</font></p>




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<!-- MARKER FORMAT-SHEET="Head Major Center Bold" FSL="Default" -->
<A NAME=A024></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>SIGNATURES </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. </FONT></P>



<p align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2><u>CVB FINANCIAL CORP.</u><BR>

                                                                       (Registrant)</font></p>












<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH><FONT SIZE="2">&nbsp;</FONT></TH>
     <TH><FONT SIZE="2">&nbsp;</FONT></TH></TR>
<TR VALIGN="TOP">
     <TD width=50%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Date:&nbsp;&nbsp;&nbsp;&nbsp; May 6, 2004</FONT></TD>
     <TD width=50%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><u>By: /s/  D.  Linn Wiley</u></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">D. Linn Wiley,</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">President and Chief Executive   Officer</FONT></TD></TR>
</TABLE>







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<HR SIZE=5 COLOR=GRAY NOSHADE>


<!-- MARKER FORMAT-SHEET="Head Major Left Bold" FSL="Default" -->
<A NAME=A026></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=3><u>EXHIBIT INDEX</u> </FONT></H1>

<p><FONT FACE="Times New Roman, Times, Serif" SIZE=3>16.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;              Letter from Deloitte &amp; Touche, LLP</font></p>








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</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>exhibit161.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>

<html>
<head>
<title> Exhibit 16.1 </title>
</head>
<body>




<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<A NAME=A001></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 7, 2004 </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Securities and Exchange Commission<BR>
Mail Stop 11-3 <BR>450 5<SUP>th</SUP> Street, N.W. <BR>Washington, D.C. 20549 </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dear Sirs/Madams: </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We have read Item 4 of CVB Financial
Corp.&#145;s Form 8-K dated May 7, 2004, and we agree with the statements made therein. </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<A NAME=A002></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Yours truly, </FONT></P>

/s/ DELOITTE &amp; TOUCHE LLP


<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<A NAME=A003></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>DELOITTE &amp; TOUCHE LLP<BR>Los Angeles, California </FONT></P>


</body>
</html>

</TEXT>
</DOCUMENT>
</SUBMISSION>
