Item 4.01 Changes in Registrant's Certifying Accountant

On March 30, 2023, the Audit Committee of the Board of Directors (the "Audit Committee") of California BanCorp (the "Company") approved the appointment of Elliott Davis LLC ("Elliott") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2023, and related interim periods, subject to completion of Elliot's standard client acceptance procedures and the execution of an engagement agreement. Prior to appointing Elliot, the Audit Committee conducted a review process to consider the Company's independent registered public accounting firm for the year ending December 31, 2023 and several firms, including Crowe LLP ("Crowe"), participated in the process.

In addition, on March 30, 2023, in connection with its selection of Elliott, the Audit Committee approved the dismissal of Crowe as the Company's independent registered public accounting firm, effective as of that date.

Crowe's reports on the Company's financial statements for each of the two fiscal years ended December 31, 2022 and 2021 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through the March 30, 2023, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K, with Crowe on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the satisfaction of Crowe, would have caused Crowe to make reference to the subject matter of the disagreement in its reports. During the fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through the March 30, 2023, there were no "reportable events," within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Crowe with a copy of this report and requested that Crowe provide a letter addressed to the Securities and Exchange Commission indicating whether or not it agrees with the disclosures contained herein and, if not, the respects in which it does not agree. A copy of Crowe's letter, dated April 4, 2023, is filed as Exhibit 16.1 to this report.

During the fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through March 30, 2023, neither the Company nor anyone acting on its behalf consulted with Elliot regarding any matter or event that would require disclosure under Item 304(a)(2) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.





Exhibit
  No.       Description

16.1          Letter from Crowe LLP to the Securities and Exchange Commission
            dated April 4, 2023

104         Cover Page Interactive Data File (embedded within the Inline XBRL
            document)



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