Ownership Submission
FORM 4
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
TAYLOR ROBERT D
  2. Issuer Name and Ticker or Trading Symbol
COMMERCIAL FEDERAL CORP [CFB]
5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
__X__ Director _____ 10% Owner
_____ Officer (give title below) _____ Other (specify below)
(Last)
(First)
(Middle)
13500 COMMERCIAL FEDERAL PLAZA
3. Date of Earliest Transaction (Month/Day/Year)
12/02/2005
(Street)

OMAHA, NE 68154
4. If Amendment, Date Original Filed(Month/Day/Year)
6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1.Title of Security
(Instr. 3)
2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code
(Instr. 8)
4. Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)
5. Amount of Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 3 and 4)
6. Ownership Form: Direct (D) or Indirect (I)
(Instr. 4)
7. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V Amount (A) or (D) Price
Common Stock 12/02/2005   D   63,878 D $ 34 (1) 0 D  
Common Stock 12/02/2005   D   1 D $ 34 (1) 0 I Dividend Reinvestment Plan

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 3)
2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year) 3A. Deemed Execution Date, if any (Month/Day/Year) 4. Transaction Code
(Instr. 8)
5. Number of Derivative Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4, and 5)
6. Date Exercisable and Expiration Date
(Month/Day/Year)
7. Title and Amount of Underlying Securities
(Instr. 3 and 4)
8. Price of Derivative Security
(Instr. 5)
9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 4)
10. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 4)
11. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V (A) (D) Date Exercisable Expiration Date Title Amount or Number of Shares
Stock Option (right to buy) $ 22.17 12/02/2005   D     4,500 05/14/1997 05/14/2007 Common Stock 4,500 $ 11.83 (2) 0 D  
Stock Option (Right to Buy) $ 34.16 12/02/2005   D     5,000 05/13/1998 05/13/2008 Common Stock 5,000 (3) 0 D  
Stock Option (Right to Buy) $ 20.96 12/02/2005   D     1,432 06/30/2004 06/30/2014 Common Stock 1,432 $ 13.04 (2) 0 D  
Stock Option (Right to Buy) $ 20.22 12/02/2005   D     1,707 09/30/2004 09/30/2014 Common Stock 1,707 $ 13.78 (2) 0 D  
Stock Option (Right to Buy) $ 20.47 12/02/2005   D     1,393 12/31/2004 12/31/2014 Common Stock 1,393 $ 13.53 (2) 0 D  
Stock Option (Right to Buy) $ 27.06 12/02/2005   D     5,000 02/23/2005 02/23/2015 Common Stock 5,000 $ 6.94 (2) 0 D  
Stock Option (right to buy) $ 24.19 12/02/2005   D     5,000 05/12/1999 05/12/2009 Common Stock 5,000 $ 9.81 (2) 0 D  
Stock Option (Right to Buy) $ 17.67 12/02/2005   D     1,527 09/30/1999 09/30/2009 Common Stock 1,527 $ 16.33 (2) 0 D  
Stock Option (Right to Buy) $ 14.53 12/02/2005   D     2,167 12/31/1999 12/31/2009 Common Stock 2,167 $ 19.47 (2) 0 D  
Stock Option (Right to Buy) $ 15.69 12/02/2005   D     5,000 05/17/2000 05/17/2010 Common Stock 5,000 $ 18.31 (2) 0 D  
Stock Option (Right to Buy) $ 14.48 12/02/2005   D     1,862 12/31/2000 12/31/2010 Common Stock 1,862 $ 19.52 (2) 0 D  
Stock Option (Right to Buy) $ 22 12/02/2005   D     5,000 03/01/2001 03/01/2011 Common Stock 5,000 $ 12 (2) 0 D  
Stock Option (Right to Buy) $ 14.95 12/02/2005   D     1,805 03/31/2001 03/31/2011 Common Stock 1,805 $ 19.05 (2) 0 D  
Stock Option (Right to Buy) $ 16.43 12/02/2005   D     1,645 06/30/2001 06/30/2011 Common Stock 1,645 $ 17.57 (2) 0 D  
Stock Option (Right to Buy) $ 17.29 12/02/2005   D     1,563 09/30/2001 09/30/2011 Common Stock 1,563 $ 16.71 (2) 0 D  
Stock Option (Right to Buy) $ 17.99 12/02/2005   D     1,502 12/31/2001 12/31/2011 Common Stock 1,502 $ 16.01 (2) 0 D  
Stock Option (Right to Buy) $ 25 12/02/2005   D     5,000 03/01/2002 03/01/2012 Common Stock 5,000 $ 9 (2) 0 D  
Stock Option (Right to Buy) $ 17.66 12/02/2005   D     1,401 03/31/2002 03/31/2012 Common Stock 1,401 $ 16.34 (2) 0 D  
Stock Option (Right to Buy) $ 20.06 12/02/2005   D     1,459 06/30/2002 06/30/2012 Common Stock 1,459 $ 13.94 (2) 0 D  
Stock Option (Right to Buy) $ 21.23 12/02/2005   D     1,272 09/30/2002 09/30/2012 Common Stock 1,272 $ 12.77 (2) 0 D  
Stock Option (Right to Buy) $ 16.88 12/02/2005   D     1,598 12/31/2002 12/31/2012 Common Stock 1,598 $ 17.12 (2) 0 D  
Stock Option (Right to Buy) $ 22.54 12/02/2005   D     5,000 02/27/2003 02/27/2013 Common Stock 5,000 $ 11.46 (2) 0 D  
Stock Option (Right to Buy) $ 17.67 12/02/2005   D     1,698 03/31/2003 03/31/2013 Common Stock 1,698 $ 16.33 (2) 0 D  
Stock Option (Right to Buy) $ 16.3 12/02/2005   D     2,026 06/30/2003 06/30/2013 Common Stock 2,026 $ 17.7 (2) 0 D  
Stock Option (Right to Buy) $ 15.85 12/02/2005   D     1,894 09/30/2003 09/30/2013 Common Stock 1,894 $ 18.15 (2) 0 D  
Stock Option (Right to Buy) $ 18.4 12/02/2005   D     1,631 12/31/2003 12/31/2013 Common Stock 1,631 $ 15.6 (2) 0 D  
Stock Option (Right to Buy) $ 27.9 12/02/2005   D     5,000 02/25/2004 02/25/2014 Common Stock 5,000 $ 6.1 (2) 0 D  
Stock Option (Right to Buy) $ 20.06 12/02/2005   D     1,495 03/31/2004 03/31/2014 Common Stock 1,495 $ 13.94 (2) 0 D  

Reporting Owners

Reporting Owner Name / Address Relationships
 Director  10% Owner  Officer  Other
TAYLOR ROBERT D
13500 COMMERCIAL FEDERAL PLAZA
OMAHA, NE 68154
  X      

Signatures

 By: Joel E. Rappoport, Attorney-in-Fact   12/06/2005
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 4(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) Disposed of pursuant to the merger agreement between Commercial Federal Corporation and Bank of the West in exchange for cash consideration of $34.00 per share.
(2) This option was canceled in the merger in exchange for a cash payment representing the difference between the merger consideration of $34.00 per share and the exercise price of the option.
(3) Because the exercise price of this option exceeded the merger consideration of $34.00 per share, a $0.50 cash dividend was paid for each share subject to this option and the option was then cancelled.

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