May 6, 2019

Dominic Ng
Chief Executive Officer
East West Bancorp, Inc.
135 North Los Robles Ave., 7th Floor
Pasadena, California 91101

       Re: East West Bancorp, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed February 27, 2019
           Form 8-K Furnished April 18, 2019
           File No. 000-24939

Dear Mr. Ng:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in your
response.

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

Form 10-K for the Fiscal Year Ended December 31, 2018

Item 8. Financial Statements and Supplementary Data
Notes to Consolidated Financial Statements
Note 23 - Subsequent Events, page 157

1.    We note you previously invested in mobile solar generators sold and
managed by DC
      Solar, which were included in your consolidated balance sheet
(Investments in Tax Credit
      and Other Investments, Net) and in Note 8. Investments in Qualified
Affordable Housing
      Partnerships, Tax Credit and Other Investments, Net and Variable Interest
Entities. As a
      result of DC Solar's Chapter 11 bankruptcy protection filing in February
2019 and in an
      affidavit from a Federal Bureau of Investigation (FBI) special agent that
stated that DC
      Solar was operating a fraudulent "Ponzi-like scheme," tax credits claimed
by you related
      to your renewable resource investments of approximately $53.9 million
between 2014
      through 2018 could potentially be disallowed. Please address the
following:
 Dominic Ng
FirstName Bancorp, Inc.
East West LastNameDominic Ng
Comapany NameEast West Bancorp, Inc.
May 6, 2019
May 6, 2019 Page 2
Page 2
FirstName LastName


             Tell us and revise future filings to explain and quantify the
amount of tax credit
             investments related to DC Solar included in Investments in tax
credit and other
             investments, net and Accrued expenses and other liabilities -
Unfunded commitments
             for the periods presented on page 132;

             Tell us and disclose in future filings, how you monitor potential
impairments in tax
             credit investments; and

             Tell us and disclose in future filings, in detail, your ASC 740
evaluation and the basis
             of whether or not an unrecognized tax liability exists for the
previous tax credit
             benefits claimed.
Form 8-K Furnished April 18, 2019

Item 9.01 Financial Statements and Exhibits
(d) Exhibit 99.1 Press Release dated April 18, 2019
Table 10 - GAAP to Non-GAAP Reconciliation, page 17

2.       We note that you recorded a pre-tax impairment charge related to
certain tax credit
         investments of $7.0 million in the first quarter of 2019. Please tell
us the following:

             the names of the sponsors of the tax credit investments;
             the nature of the tax credit investments;
             the specific tax deductions and tax credits available as a result
of your investment in
             the tax credit investments;
             how the tax benefits in these investments are realized;
             the amount of tax deductions and tax credits of the tax credit
investments you
             recognized in prior years;
             the amount of tax deductions and tax credits of the tax credit
investments you expect
             to recognize in 2019 and later years; and
             how you determined the amount of the impairment charge related to
the tax credit
             investments.
        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 Christina Harley at 202-551-3695 or Stephen Kim at
202-551-
3291 with any questions.
 Dominic Ng
East West Bancorp, Inc.
May 6, 2019
Page 3

FirstName LastNameDominic Ng           Sincerely,
Comapany NameEast West Bancorp, Inc.
                                       Division of Corporation Finance
May 6, 2019 Page 3                     Office of Financial Services
FirstName LastName