Correspondence 0001437749-25-011455 from PLUMAS BANCORP (PLBC)
PLUMAS BANCORP
Date: April 8, 2025 · CIK: 0001168455 · Accession: 0001437749-25-011455
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File numbers found in text: 333-286273
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CORRESP 1 filename1.htm plbc20250407_corresp.htm PLUMAS BANCORP 5525 Kietzke Lane Reno, NV 89511 April 8, 2025 VIA EDGAR Division of Corporation Finance U.S. Securities and Exchange Commission Washington, D.C. 20549 Attention: Madeleine Joy Mateo Re: Plumas Bancorp Registration Statement on Form S-4 Filed March 31, 2025 File No. 333-286273 To Whom It May Concern: Plumas Bancorp respectfully requests that the Securities and Exchange Commission cause the above-referenced registration statement on Form S-4 to become effective at 11:00 a.m., Eastern time, on Friday, April 11, 2025, or as soon thereafter as practicable. Please contact David Gershon of Sheppard, Mullin, Richter & Hampton, LLP at (415) 774-3120 with any questions you may have concerning this request. In addition, please notify Mr. Gershon when this request for acceleration has been granted. Very truly yours, PLUMAS BANCORP By: /s/ Richard Belstock Name: Richard Belstock Title: Executive Vice President and Chief Financial Officer