November 15, 2007
BY EDGAR TRANSMISSION
| Paul Cline | ||||
| Senior Accountant | For Use of the | |||
| Division of Corporation Finance | Commission Only | |||
| Securities and Exchange Commission | ||||
| 450 5th Street, N.W. | ||||
| Washington, D.C. 20549-1004 |
RE: | Bay Banks of Virginia, Inc. | |
Form 10-K for the Fiscal Year Ended December 31, 2006 | ||
Filed March 23, 2007 | ||
File No. 000-22955 |
Dear Mr. Cline:
Bay Banks of Virginia, Inc. (the “Company”) has received your letter dated November 8, 2007 regarding the Company’s most recently filed Form 10-K. In order to allow the Company ample time to gather the original supporting documentation for branches acquired in 1994 through 2000, we request a 30 day extension of time to respond to the comment set forth in your letter.
If you have any questions concerning the foregoing request, please do not hesitate to contact me or the Company’s Principle Financial Officer, Deborah M. Evans, at (804) 435-1171.
Thank for your assistance in this matter.
Yours truly, |
/s/ Austin L. Roberts, III |
Austin L. Roberts, III President and Chief Executive Officer |
