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. Registration Statement on Form S-4 Filed September 14, 2021 File No. 333-259517 Dear Mr. Brager: This is to advise you that we have not reviewed and will not review your registration statement. 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. Sincerely, Division of Corporation Finance Office of Finance