<SEC-DOCUMENT>0001140361-23-046061.txt : 20231127
<SEC-HEADER>0001140361-23-046061.hdr.sgml : 20231127
<ACCEPTANCE-DATETIME>20230929171944
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-046061
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BANC OF CALIFORNIA, INC.
		CENTRAL INDEX KEY:			0001169770
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				043639825
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 MACARTHUR PLACE
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92707
		BUSINESS PHONE:		949-236-5211

	MAIL ADDRESS:	
		STREET 1:		3 MACARTHUR PLACE
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92707

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST PACTRUST BANCORP INC
		DATE OF NAME CHANGE:	20020322
</SEC-HEADER>
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<TYPE>CORRESP
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                <td style="width: 20%; text-align: center;" colspan="1" rowspan="1">&#160;</td>
                <td style="width: 60%; text-align: center;" rowspan="3" colspan="1"><font style="font-variant: small-caps; font-size: 11pt;">Skadden, Arps, Slate, Meagher &amp; Flom llp </font><br>
                  ONE MANHATTAN WEST&#160; <br>
                  NEW YORK, NY 10001 <br>
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                  <div style="text-align: center;">FIRM/AFFILIATE </div>
                  <div style="text-align: center;">OFFICES</div>
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                <td style="text-align: center; width: 20%;" rowspan="1">&#160;<br>
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                <td style="width: 20%; text-align: center;" rowspan="1">-----------</td>
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                <td style="text-align: center; width: 20%;" rowspan="1">&#160;</td>
                <td style="text-align: center; width: 60%;" rowspan="1">TEL: (212) 735-3000 <br>
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                  <div>BOSTON <br>
                  </div>
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                <td style="width: 20%; text-align: center;">&#160;</td>
                <td style="width: 60%; text-align: center;">FAX: (212) 735-2000 <br>
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                <td style="width: 20%; text-align: center;">CHICAGO</td>
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                <td style="width: 20%; text-align: center;">&#160;</td>
                <td style="width: 60%; text-align: center;">www.skadden.com <br>
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                <td style="width: 20%; text-align: center;">HOUSTON</td>
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                <td style="text-align: center; width: 20%;">&#160;</td>
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                <td style="width: 20%; text-align: center;">LOS ANGELES</td>
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                <td style="width: 20%; text-align: center;">PALO ALTO</td>
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                <td colspan="2">September 29, 2023 </td>
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                  <div style="text-align: center;">WASHINGTON, D.C.</div>
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                <td style="width: 20%; text-align: center;">WILMINGTON</td>
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                <td style="width: 20%; text-align: center;" rowspan="1">-----------</td>
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                <td style="text-align: left;" colspan="2"><u>VIA EDGAR</u> <br>
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                <td style="width: 20%; text-align: center;">BEIJING</td>
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                <td style="width: 20%; text-align: center;">BRUSSELS</td>
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                <td style="text-align: left;" colspan="2">U.S. Securities and Exchange Commission <br>
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                <td style="width: 20%; text-align: center;">FRANKFURT</td>
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                <td style="text-align: left;" colspan="2">Division of Corporation Finance</td>
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                  <div style="text-align: center;">HONG KONG</div>
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                <td style="text-align: left;" colspan="2">Office of Finance <br>
                </td>
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                <td style="text-align: left;" colspan="2">100 F Street, NE <br>
                </td>
                <td style="width: 20%; text-align: center;">MUNICH</td>
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                <td style="text-align: left;" colspan="2">Washington, DC 20549</td>
                <td style="width: 20%; text-align: center;">PARIS</td>
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                <td style="width: 20%; text-align: center;">S&#195;O PAULO</td>
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                  <div>Attention:&#160; James Lopez</div>
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                <td style="width: 20%; text-align: center;" rowspan="1">SEOUL</td>
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                          <div style="margin-left: 9pt">Robert Arzonetti</div>
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                <td style="width: 20%; text-align: center;" rowspan="1">SHANGHAI</td>
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                          <div style="margin-left: 9pt">Robert Klein</div>
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                <td style="width: 20%; text-align: center;" rowspan="1">SINGAPORE</td>
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                  <div>TORONTO</div>
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              <div style="font-weight: bold;">Re:</div>
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              <div style="font-weight: bold;">Banc of California, Inc.</div>
            </td>
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            <td style="width: 8%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="font-weight: bold;">Form 10-K for the Fiscal Year Ended December 31, 2022</div>
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            <td style="width: 8%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="font-weight: bold;">Filed February 27, 2023</div>
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            <td style="width: 8%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="font-weight: bold;">File No. 001-35522</div>
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      <div style="text-indent: -18pt; margin-left: 18pt;"> <br>
      </div>
      <div style="text-indent: -18pt; margin-left: 18pt;">Ladies and Gentlemen:</div>
      <div style="text-indent: -18pt; margin-left: 18pt;"> <br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">On behalf of Banc of California, Inc. (the &#8220;<u>Company</u>&#8221;), set forth below is the Company&#8217;s response to the comment of the Staff (the &#8220;<u>Staff</u>&#8221;) of the Division of Corporation Finance of
        the Securities and Exchange Commission relating to the Company&#8217;s Form 10-K for the Fiscal Year Ended December 31, 2022 filed on February 27, 2023 (the &#8220;<u>Form 10-K</u>&#8221;).</div>
      <div style="text-indent: -18pt; margin-left: 18pt;"> <br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Set forth below is the response of the Company to the comment of the Staff&#8217;s letter to the Company, dated September 21, 2023, relating to the Form 10-K. For convenience of reference, the text of
        the comment in the Staff&#8217;s letter has been reproduced in bold and italics herein. The Company has provided its response immediately after the numbered comment.</div>
      <div><br>
      </div>
      <div style="font-weight: bold;"><u>General</u></div>
      <div style="text-indent: -18pt; margin-left: 18pt;"> <br>
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            <td style="width: 18pt; vertical-align: top; font-style: italic; font-weight: bold;">1.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-style: italic; font-weight: bold; text-align: justify;">Please advise us how you plan to consider, in your future filings, the disclosures on the comments issued on the Form S-4.</div>
            </td>
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      <div> <br>
      </div>
      <div style="text-align: justify;"><u>Response</u>: We respectfully advise the Staff that the Company is committed to conforming the disclosure in its future filings to comply with the comments in the Staff&#8217;s letter dated September 20, 2023 relating
        to the Company&#8217;s Registration Statement on Form S-4 filed on August 28, 2023 (the &#8220;<u>Form S-4</u>&#8221;), along with any additional comments that the Staff may provide in connection with the Form S-4. We hereby confirm the Company&#8217;s future filings will
        reflect changes corresponding to the disclosure updates that will be made to the Form S-4 in response to the Staff&#8217;s comments.</div>
      <div><br>
      </div>
      <div style="text-align: center;">*********</div>
      <div style="text-align: center;"> <br>
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      <div style="text-align: justify; text-indent: 36pt;">Any comments or questions regarding the foregoing should be directed to the undersigned at (212) 735-3554. Thank you in advance for your cooperation in connection with this matter.</div>
      <div> <br>
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              <div>Sincerely,</div>
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            <td style="width: 65%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 35%; vertical-align: top;" rowspan="1">&#160;</td>
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            <td style="width: 65%; vertical-align: top;">&#160;</td>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ Sven Mickisch</div>
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            <td style="width: 65%; vertical-align: top;">&#160;</td>
            <td style="width: 35%; vertical-align: top;">
              <div>Sven Mickisch</div>
            </td>
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          <tr>
            <td style="width: 65%; vertical-align: top;">&#160;</td>
            <td style="width: 35%; vertical-align: top;">
              <div>Partner</div>
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            <td style="width: 65%; vertical-align: top;">&#160;</td>
            <td style="width: 35%; vertical-align: top;">&#160;</td>
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            <td style="width: 65%; vertical-align: top;">&#160;</td>
            <td nowrap="nowrap" style="width: 35%; vertical-align: top;">
              <div>SKADDEN, ARPS, SLATE, MEAGHER &amp; FLOM LLP</div>
            </td>
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              <div>CC:</div>
            </td>
            <td style="width: 92%; vertical-align: top;">
              <div>Jared Wolff, Banc of California, Inc.<br>
              </div>
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            <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 92%; vertical-align: top;">Ido Dotan, Banc of California, Inc.<br>
            </td>
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            <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 92%; vertical-align: top;">Joseph Kauder, Banc of California, Inc.<br>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 92%; vertical-align: top;">Matthew Nemeroff, Skadden, Arps, Slate, Meagher &amp; Flom LLP<br>
            </td>
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