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, |
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PLUMAS BANCORP |
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By: |
/s/ Richard Belstock |
Name: |
Richard Belstock |
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Title: |
Executive Vice President and Chief Financial Officer |