SEC Comment Letter for Allegiance Bancshares, Inc. (CIK 0001642081) — Jan 31, 2020
Allegiance Bancshares, Inc. (CIK 0001642081)
Date: Jan. 31, 2020 · CIK: 0001642081 · Accession: 0000000000-20-000938
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File numbers found in text: 333-236103
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January 31, 2020
Shanna Kuzdzal
Executive Vice President, General Counsel & Secretary
Allegiance Bancshares, Inc.
8847 West Sam Houston Parkway, N., Suite 200
Houston, TX 77040
Re:Allegiance Bancshares, Inc.
Registration Statement on Form S-3
Filed January 27, 2020
File No. 333-236103
Dear Ms. Kuzdzal:
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 David Lin, Staff Attorney, at (202) 551-3552 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance