SecProbe.io

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

<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>

CORRESP
1
filename1.htm

	plbc20210517_corresp.htm

PLUMAS BANCORP

5525 Kietzke Lane

Reno, NV 89511

May 18, 2021

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Attention: Sonia Bednarowski

Re: Plumas Bancorp

Registration Statement on Form S-4

Filed May 3, 2021

File No. 333-255721

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 4:00 p.m., Eastern time, on Thursday, May 20, 2021, 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

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

CORRESP
1
filename1.htm

	plbc20181224_corresp.htm

PLUMAS BANCORP

35 S. Lindan Ave.

Quincy, CA 95971

December 26, 2018

VIA EMAIL AND EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

Washington, D.C. 20549

Attention: Ms. Jessica Livingston

			Re:

			Plumas Bancorp

			Registration Statement on Form S-3

			Filed December 20, 2018

			File No. 333-228916

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Plumas Bancorp (the “Company”) respectfully requests that the Securities and Exchange Commission (the “Commission”) cause the above-referenced registration statement on Form S-3 (the “Registration Statement”) to become effective at 5:30 p.m., Eastern time, on Wednesday, December 26, 2018, or as soon thereafter as practicable.

In connection with this request, the Company hereby acknowledges that:

   •   Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

   •   The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

   •   The Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please contact David Gershon of Sheppard, Mullin, Richter & Hampton, LLP at (415) 774-3120 with any questions you may have concerning this request.

			Very truly yours,

			PLUMAS BANCORP

			By:

			/s/ Richard Belstock

			Name:

			Richard Belstock

			Title:

			Executive Vice President and Chief Financial Officer

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