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SEC Comment Letter for COLONY BANKCORP INC (CBAN) (CIK 0000711669) (CBAN) — Feb 5, 2019

COLONY BANKCORP INC (CBAN) (CIK 0000711669)
Date: Feb. 5, 2019 · CIK: 0000711669 · Accession: 0000000000-19-001054

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File numbers found in text: 333-229488

Date
February 5, 2019
Author
Terry L. Hester
Form
UPLOAD
Company
COLONY BANKCORP INC (CBAN) (CIK 0000711669)

Letter

February 5, 2019 Terry L. Hester Executive Vice President and Chief Financial Officer Colony Bankcorp Inc. 115 South Grant Street Fitzgerald, GA 31750 Re:Colony Bankcorp Inc. Registration Statement on Form S-4 Filed February 1, 2019 File No. 333-229488 Dear Mr. Hester: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services

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February 5, 2019
Terry L. Hester
Executive Vice President and Chief Financial Officer
Colony Bankcorp Inc.
115 South Grant Street
Fitzgerald, GA 31750
Re:Colony Bankcorp Inc.
Registration Statement on Form S-4
Filed February 1, 2019
File No. 333-229488
Dear Mr. Hester:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services