SEC Comment Letter for GUARANTY BANCSHARES — Nov 23, 2021
GUARANTY BANCSHARES INC /TX/ (GNTY) (CIK 0001058867)
Date: Nov. 23, 2021 · CIK: 0001058867 · Accession: 0000000000-21-014216
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File numbers found in text: 333-261266
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United States securities and exchange commission logo
November 23, 2021
Tyson T. Abston
Chairman and Chief Executive Officer
Guaranty Bancshares, Inc.
16475 Dallas Parkway
Suite 600
Addison, TX 75001
Re:Guaranty Bancshares, Inc.
Registration Statement on Form S-3
Filed November 22, 2021
File No. 333-261266
Dear Mr. Abston:
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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance