United States securities and exchange commission logo




                                                                                
                         September 29, 2023

       David Payne
       Chief Executive Officer
       Westamerica Bancorporation
       1108 Fifth Avenue
       San Rafael, California 94901

                                                        Re: Westamerica 
Bancorporation
                                                            Definitive Proxy 
Statement on Schedule 14A
                                                            Filed March 17, 
2023
                                                            File No. 001-09383

       Dear David Payne:

              We have completed our review of your filing. 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.



                                                                                
                         Sincerely,

                                                                                
                         Division of Corporation Finance
                                                                                
                         Disclosure Review Program