<SEC-DOCUMENT>0001140361-25-025495.txt : 20250811
<SEC-HEADER>0001140361-25-025495.hdr.sgml : 20250811
<ACCEPTANCE-DATETIME>20250710161542
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-25-025495
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250710

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CENTRAL PACIFIC FINANCIAL CORP
		CENTRAL INDEX KEY:			0000701347
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		EIN:				990212597
		STATE OF INCORPORATION:			HI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		220 S KING ST
		CITY:			HONOLULU
		STATE:			HI
		ZIP:			96813
		BUSINESS PHONE:		8085440500

	MAIL ADDRESS:	
		STREET 1:		P O BOX 3590
		CITY:			HONOLULU
		STATE:			HI
		ZIP:			96811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CPB INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: center; font-weight: bold;">CENTRAL PACIFIC FINANCIAL CORP.</div>
    <div style="text-align: center;">220 South King Street</div>
    <div style="text-align: center;">Honolulu, Hawaii 96813</div>
    <div>July 10, 2025</div>
    <div>&#160;</div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div>&#160;</div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, DC 20549</div>
    <div>&#160;</div>
    <div><font style="font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">CENTRAL PACIFIC FINANCIAL CORP.</font></div>
    <div style="text-indent: 36pt; font-weight: bold;">Registration Statement on Form S-3 (File No. 333-288430) (the &#8220;Registration Statement&#8221;)</div>
    <div style="text-indent: 36pt; font-weight: bold;">Acceleration Request</div>
    <div><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div>&#160;</div>
    <div style="text-align: justify;">Central Pacific Financial Corp. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-3, be accelerated to 4:30 p.m., Eastern Time,
      on July 14, 2025, or as soon thereafter as practicable.</div>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">Please notify Craig Miller at (415) 291-7415 or Veronica Lah at (310) 312-4130 of Manatt, Phelps &amp; Phillips, LLP as soon as possible as to the time the Registration Statement has been declared effective pursuant to
      this acceleration request. We appreciate your assistance and cooperation in this matter.</div>
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            <div style="color: #000000;">Sincerely,</div>
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            <div style="color: #000000;">&#160;</div>
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            <div style="color: #000000; font-weight: bold;">CENTRAL PACIFIC FINANCIAL CORP.</div>
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            <div style="color: #000000;">By:</div>
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            <div style="color: #000000;">/s/ Dayna N. Matsumoto</div>
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            <div style="color: #000000;">&#160;</div>
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            <div style="color: #000000;">Name:</div>
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          <td style="width: 44%; vertical-align: middle;">
            <div style="color: #000000;">Dayna N. Matsumoto</div>
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            <div style="color: #000000;">&#160;</div>
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            <div style="color: #000000;">Title:</div>
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          <td style="width: 44%; vertical-align: middle;">
            <div style="color: #000000;">Executive Vice President and Chief Financial Officer</div>
          </td>
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    <div>cc:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Manatt, Phelps &amp; Phillips, LLP</div>
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