SEC Comment Letter for PLUMAS BANCORP (PLBC) (CIK 0001168455) (PLBC) — May 10, 2021
PLUMAS BANCORP (PLBC) (CIK 0001168455)
Date: May 10, 2021 · CIK: 0001168455 · Accession: 0000000000-21-005934
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File numbers found in text: 333-255721
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United States securities and exchange commission logo
May 10, 2021
Richard Belstock
Chief Financial Officer
Plumas Bancorp
5525 Kietzke Lane
Reno, NV 89511
Re:Plumas Bancorp
Registration Statement on Form S-4
Filed May 3, 2021
File No. 333-255721
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 Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance