United States securities and exchange commission logo

                            September 23, 2021

       David A. Brager
       Chief Executive Officer
       CVB Financial Corp.
       701 N. Haven Avenue, Suite 350
       Ontario, CA 91764

                                                        Re: CVB Financial Corp.
Statement on Form S-4
                                                            Filed September 14,
                                                            File No. 333-259517

       Dear Mr. Brager:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact David
Lin, Staff Attorney, at (202) 551-3552 with any questions.


                            Division of Corporation Finance

                            Office of Finance