SEC Comment Letter for PLUMAS BANCORP (PLBC) (CIK 0001168455) (PLBC) — Dec 21, 2018
PLUMAS BANCORP (PLBC) (CIK 0001168455)
Date: Dec. 21, 2018 · CIK: 0001168455 · Accession: 0000000000-18-039094
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File numbers found in text: 333-228916
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December 21, 2018
Richard Belstock
Chief Financial Officer
PLUMAS BANCORP
35 S. Lindan Avenue
Quincy, CA 95971
Re:PLUMAS BANCORP
Registration Statement on Form S-3
Filed December 20, 2018
File No. 333-228916
Dear Mr. Belstock:
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