United States securities and exchange commission logo

                            August 12, 2020

       David Morris
       Chief Financial Officer
       RBB Bancorp
       1055 Wilshire Boulevard
       Suite 1200
       Los Angeles, California 90017

                                                        Re: RBB Bancorp
                                                            Form 10-K for
Fiscal Year Ended December 31, 2019
                                                            Filed March 17,
                                                            File No. 001-38149

       Dear Mr. Morris:

               We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2019

       Risks Related to an Investment in Our Common Stock, page 48

   1.                                                   We note disclosure on
page 51 that as a result of being an emerging growth company, you
                                                        are permitted to take
advantage of an extended transition period to comply with new or
                                                        revised accounting
standards applicable to public companies but that you have irrevocably
                                                        "opted out" of this
provision and will comply with new or revised accounting standards to
                                                        the same extent that
compliance is required for public business entities. We note similar
                                                        disclosure on page 46
of your Form S-1, filed on June 28, 2017. We also note disclosure
                                                        regarding the adoption
of recent accounting pronouncements that indicates that you have
                                                        or will adopt the new
standard using extended transition dates (e.g. ASU 2016-13). Please
                                                        identify for us each
material new or revised accounting standard that should have been
                                                        adopted by public
business entities during 2017, 2018, 2019 or 2020 and tell us the
                                                        transition provisions
you used to adopt the standard, i.e., early adopted, adopted using
 David Morris
RBB Bancorp
August 12, 2020
Page 2
         effective dates applicable to a public business entity, or adopted (or
plan to adopt) using
         an extended transition period available to an emerging growth company.
If you have not
         adopted the standard using effective dates applicable to a public
business entity, please tell
         us how your current accounting policies and disclosure are consistent
with US GAAP
         since your election to opt out of the extended transition period is
irrevocable pursuant to
         Section 107(b)(3) of the JOBS Act. Please refer to Question 13 of the
Jumpstart Our
         Business Startups Act Frequently Asked Questions available
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact John Spitz, Staff Accountant, at (202) 551-3484 or
Michael Volley,
Staff Accountant, at (202) 551-3437 with any questions.

FirstName LastNameDavid Morris                                  Sincerely,
Comapany NameRBB Bancorp
                                                                Division of
Corporation Finance
August 12, 2020 Page 2                                          Office of
FirstName LastName