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SEC Comment Letter 0000000000-25-003589 to PLUMAS BANCORP (PLBC)

PLUMAS BANCORP
Date: April 3, 2025 · CIK: 0001168455 · Accession: 0000000000-25-003589

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File numbers found in text: 333-286273

Date
April 3, 2025
Author
Division of
Form
UPLOAD
Company
PLUMAS BANCORP

Letter

Re: Plumas Bancorp Registration Statement on Form S-4 Filed March 31, 2025 File No. 333-286273 Dear Andrew J. Ryback:

April 3, 2025

Andrew J. Ryback President and CEO Plumas Bancorp 5525 Kietzke Lane Reno, NV 89511

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 Madeleine Joy Mateo at 202-551-3465 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Finance
cc: David Gershon, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 3, 2025

Andrew J. Ryback
President and CEO
Plumas Bancorp
5525 Kietzke Lane
Reno, NV 89511

 Re: Plumas Bancorp
 Registration Statement on Form S-4
 Filed March 31, 2025
 File No. 333-286273
Dear Andrew J. Ryback:

 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 Madeleine Joy Mateo at 202-551-3465 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: David Gershon, Esq.
</TEXT>
</DOCUMENT>