<SUBMISSION>
<ACCESSION-NUMBER>0000354647-07-000023
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20070619
<ITEMS>4.01
<ITEMS>9.01
<FILING-DATE>20070622
<DATE-OF-FILING-DATE-CHANGE>20070622
<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>07936771
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>701 N HAVEN AVE STE 300
<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>form8k-cpachange061907.htm
<DESCRIPTION>CPA CHANGE-061907
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<P> <CENTER><B><FONT FACE="Times New Roman, Times, Serif" SIZE=3>UNITED STATES<BR>SECURITIES AND
EXCHANGE COMMISSION</FONT></B></CENTER>
<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Washington, D.C. 20549</FONT></CENTER><BR>


<CENTER><B><FONT FACE="Times New Roman, Times, Serif" SIZE=3>FORM 8-K </FONT></B></CENTER><BR>



<CENTER><B><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CURRENT REPORT
<BR> Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</FONT></B></CENTER><BR>


<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date of Report (Date of
earliest event reported): &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>June 19, 2007</B>  </FONT></CENTER><BR>



<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>CVB FINANCIAL CORP.</B></FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact name of
registrant as specified in its charter) </FONT></CENTER><BR>



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     <TD WIDTH="34%"><CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>California</B><BR>
(State or other jurisdiction of<BR>
incorporation or organization) </FONT></CENTER></TD>
     <TD WIDTH="33%"><CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>0-10140</B> <BR>
(Commission file number)</FONT></CENTER></TD>
     <TD WIDTH="33%"><CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>95-3629339</B><BR>
(I.R.S. employer identification number)</FONT></CENTER></TD></TR>
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     <TD WIDTH="60%"><CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>
<B>701 North Haven Avenue, Ontario, California</B><BR>
(Address of principal executive offices)</FONT></CENTER></TD>
     <TD WIDTH="40%"><CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><B>91764</B><BR>
(Zip Code)</FONT></CENTER></TD></TR>
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<CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR>
Registrant&#146;s telephone number, including area code: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>(909) 980-4030</B> </FONT></CENTER>





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


<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>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 (See General Instruction A.2.):</FONT></P>


<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR230.425)<BR><BR>
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR240.14a-12)<BR><BR>
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR240.14d-2(b))<BR><BR>
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR240.13e-4(c)) </FONT></P><BR>


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<!-- MARKER FORMAT-SHEET="Head Major Left Bold" FSL="Default" -->
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4.01 &nbsp;&nbsp;&nbsp;Changes
in Registrant'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;(a)
&nbsp;&nbsp;Dismissal of Previous Independent Registered Public Accounting Firm</FONT></P>

<!-- 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
June 19, 2007, the Company dismissed McGladrey &amp; Pullen, LLC (&#147;McGladrey&#148;) as its
independent registered public accounting firm.  The decision to dismiss McGladrey was approved by
the Audit Committee of the Company's Board of Directors. </FONT></P>

<!-- 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;
McGladrey&#146;s audit reports on the Company's financial statements for the two most recent fiscal
years did not contain an adverse opinion or a disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principles.  The audit reports of McGladrey on
management's assessment of the effectiveness of internal control over financial reporting and the
effectiveness of internal control over financial reporting as of December 31, 2006 and 2005 did not contain
an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit
scope or accounting principles.  During the Company's two most recent fiscal years and in the subsequent interim
period from January 1, 2007 through March 31, 2007, there were (i) no disagreements between the Company
and McGladrey 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 McGladrey, would have caused
McGladrey to make reference to the subject matter of the disagreement in their reports on the financial
statements for such years, and (ii) no &#147;reportable events&#148; as that term is defined in Item
304(a)(1)(v) of Regulation S-K.  The Company has provided McGladrey with a copy of this disclosure and has
requested that McGladrey furnish it with a letter addressed to the Securities and Exchange Commission
stating whether or not McGladrey agrees with the above statements.  A copy of such letter dated June 21,
2007 from McGladrey is filed as Exhibit 16.1 to this Form 8-K.
 </FONT></P>




<!-- 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;
(b)&nbsp;&nbsp;Engagement of New Independent Registered Public Accounting Firm </FONT></P>



<!-- 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 June 21, 2007, the Company engaged KPMG LLP (&#147;KPMG&#148;) as its new independent registered
public accounting firm.  The decision to engage KPMG was approved by the Audit Committee of the Company&#146;s
Board of Directors.
 </FONT></P>



<!-- 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;
During the Company&#146;s two most recent fiscal years and in the subsequent interim period from January
1, 2007 through June 21, 2007, neither the Company nor anyone acting on its behalf consulted with
KPMG regarding any of the matters or events set forth in Item 304(a)(2) of Regulation S-K.
 </FONT></P>



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<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 9.01 &nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits<BR><BR>&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;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial Statements
</B><BR><BR>&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not Applicable<BR><BR>

<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;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pro Forma Financial
Information
</B><BR><BR>&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not Applicable<BR><BR>


<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;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Shell Company
Transactions
</B><BR><BR>&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not Applicable<BR><BR>



<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;(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits
</B><BR><BR>&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
16.1&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;Letter from McGladrey to the Securities and Exchange Commission dated June 21, 2007.<BR><BR>


</FONT></P>

<BR>







<BR>



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<!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Project" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.<BR><BR><BR>
<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;&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;&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
CVB FINANCIAL CORP.</B><BR>&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;&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;&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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(Registrant) </FONT></P>

<BR>

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     <TD WIDTH="60%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Date: June 21, 2007  </FONT></TD>
     <TD WIDTH="40%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>By: /s/ Edward J. Biebrich, Jr.</U><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Edward J. Biebrich, Jr.,<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Executive Vice President and<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Financial Officer<BR>

</FONT></TD></TR>
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<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1-TNR" FSL="Project" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit Index </FONT></H1>

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>16.1 &nbsp;&nbsp;&nbsp;Letter
from McGladrey to the Securities and Exchange Commission dated June 21, 2007. </FONT></P>





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<TYPE>EX-16
<SEQUENCE>2
<FILENAME>exhibit1-062107.htm
<DESCRIPTION>LETTER FROM MCGLADREY & PULLEN
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<!-- MARKER FORMAT-SHEET="Head Major Left Bold" FSL="Default" -->
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>EXHIBIT 16.1 </B></FONT></H1>

<BR><BR><BR><BR><BR>

<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 21, 2007 </FONT></P>

<BR><BR><BR>

<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Securities and Exchange Commission<BR>
Washington, D.C. 20549 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Commissioners: </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We have read CVB Financial Corp.&#146;s
statements included under Item 4.01(a) of its Form 8-K filed on June 22, 2007, and we agree with
such statements concerning our firm. </FONT></P>


<!-- MARKER FORMAT-SHEET="Head Left" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ McGladrey &amp; Pullen, LLP<BR>
</FONT></P>








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