<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001475348</cik>
        <entityName>Luther Burbank Corp</entityName>
        <issuerAddress>
            <street1>816 4TH STREET</street1>
            <city>SANTA ROSA</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>95404</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>707-523-9876</issuerPhoneNumber>
        <jurisdictionOfInc>CALIFORNIA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Victor</firstName>
                <lastName>Trione</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Vimark, Inc.</street1>
                <street2>101 D Street</street2>
                <city>Santa Rosa</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>95404</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
                <lastName>Trione</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Vimark, Inc.</street1>
                <street2>101 D Street</street2>
                <city>Santa Rosa</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>95404</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Alan</firstName>
                <lastName>Milner</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 11217</street1>
                <city>Santa Rosa</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>95406</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Richard</firstName>
                <lastName>Rapoport</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Hanson Bridgett Marcus Vlahos &amp; Rudy</street1>
                <street2>425 Market Street, 26th Floor</street2>
                <city>San Francisco</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94105</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Bradley</firstName>
                <lastName>Shuster</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PMI Capital Corporation</street1>
                <street2>3003 Oak Road</street2>
                <city>Walnut Creek</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94597</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>George</firstName>
                <lastName>Mancini</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>555 Thyme Place</street1>
                <city>San Rafael</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94903</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <lastName>Biggs</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>5900 Channel Drive</street1>
                <city>Santa Rosa</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>95409</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Paul</firstName>
                <lastName>Klenner</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>PO Box 14153</street1>
                <city>Santa Rosa</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>95402</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>James</firstName>
                <lastName>Topinka</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Winston &amp; Strawn LLP</street1>
                <street2>101 California Street</street2>
                <city>San Francisco</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94111-5894</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Banking and Financial Services</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$25,000,001 - $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-10-16</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>100000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>50000000</totalOfferingAmount>
            <totalAmountSold>27969875</totalAmountSold>
            <totalRemaining>22030125</totalRemaining>
            <clarificationOfResponse>$50 Million was the original intended total offering amount. Amounts in excess of this total may be sold.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>32</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse>N/A</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>300000</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>One of the Issuer's Directors is a partner in a law firm which will receive the above estimated amount of legal fees incurred in connection with this offering.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Luther Burbank Corp</issuerName>
                <signatureName>Laura Tarantino</signatureName>
                <nameOfSigner>Laura Tarantino</nameOfSigner>
                <signatureTitle>CFO</signatureTitle>
                <signatureDate>2009-10-27</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
