May 25, 2005



Mail Stop 04-08

By U.S. Mail and facsimile to (530) 224-2220

Mr. Michael C. Mayer
President & Chief Executive Officer
Bank of Commerce Holdings
1951 Churn Creek Road
Redding, California  96002


Re:	Bank of Commerce Holdings
	Form 10-K for the fiscal year ended December 31, 2004
	Filed March 4, 2005
	File Number: 000-25135


Dear Mr. Mayer:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comments are inapplicable or a revision
is
unnecessary.  Please be as detailed as necessary in your
explanation.
In our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Form 10-K filed on March 4, 2005

Item 8. Financial Statements and Supplementary Data

Report of Independent Registered Public Accounting Firm - page 42

1. We note inclusion of the opinion of your Independent Registered
Public Accounting Firm dated January 14, 2005. Please amend the
filing to have a signed audit opinion by your Independent
Registered
Public Accounting Firm. Refer to Item 2-02(a)(1) of Regulation S-
X.

2. Additionally, please re-submit the following in your amended
filing:
* Exhibit 23.1 - Consent of Independent Public Accounting Firm;
* Certifications Pursuant to Section 302 of Sarbanes-Oxley Act of
2002; and
* Certifications Pursuant to Section 906 of Sarbanes-Oxley Act of
2002.

* * * * *

       As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  You may wish to provide us with marked copies of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested supplemental information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.


	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:


* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      You may contact John Spitz at (202) 551-3484 or me at (202)
551-3492 if you have questions.


Sincerely,


John P. Nolan
Accounting Branch Chief

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Mr. Michael C. Mayer
Bank of Commerce Holdings
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