TELEPHONE: (949) 851-6125 |
LOREN P. HANSEN A PROFESSIONAL CORPORATION ATTORNEY AT LAW 1301 DOVE STREET, SUITE 370 NEWPORT BEACH, CALIFORNIA 92660 lphansen@lphansenlaw.com |
CELL PHONE: (949) 275-1145 |
July 12, 2017
VIA EDGAR AND OVERNIGHT DELIVERY
Ms. Era Anagnosti
Legal Branch Chief
Office of Financial Services
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | RBB Bancorp |
Amendment No. 1 to Registration Statement on Form S-1 |
Filed on June 28, 2017 |
File No. 333-219018 |
Dear Ms. Anagnosti:
On behalf of RBB Bancorp, a California corporation (the Company), we are submitting this letter in response to comments received from the accounting staff (the Staff) of the Securities and Exchange Commission (the Commission) with respect to the above-referenced Registration Statement on Form S-1 (the Registration Statement). The Company is concurrently filing Amendment No. 1 (Amendment No. 1) to the Registration Statement with the Commission via EDGAR, and five courtesy copies of Amendment No. 1 marked to show changes to the Registration Statement are being sent under separate cover.
Amendments addressing the accounting comments from the Staff appear on pages 22, 57, 65, 73, 74, 78, 79 and 83 of Amendment No. 1.
Please contact the undersigned at (949) 851-6125 or lphansen@lphansenlaw.com if you have any questions regarding the foregoing.
Very truly yours,
/s/ Loren P. Hansen
Loren P. Hansen
cc: | Yee Phong (Alan) Thian, Chairman, President and Chief Executive Officer, RBB Bancorp |
David Morris, Chief Financial Officer, RBB Bancorp |
Mr. Norman Antin, Holland & Knight |
Mr. Jeffrey Haas, Holland & Knight |
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