June 12, 2019 E. Allen Nicholson Executive Vice President and Chief Financial Officer CVB Financial Corp. 701 N. Haven Avenue, Suite 350 Ontario, California 91764 Re: CVB Financial Corp. Form 10-K for Fiscal Year Ended December 31, 2018 Filed March 1, 2019 File No. 000-10140 Dear Mr. Nicholson: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Financial Services