[StellarOne Corporation Letterhead]
September 2, 2009
By EDGAR
Mr. Benjamin Phippen
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | StellarOne Corporation | |
Form 10-K for the fiscal year ended December 31, 2008 | ||
Form 10-Q for the quarterly period ended March 31, 2009 | ||
Form 10-Q for the quarterly period ended June 30, 2009 | ||
File No. 000-22283 |
Dear Mr. Phippen:
We have received the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in your letter dated August 19, 2009, with respect to the above-referenced filings.
In connection with responding to the comments set forth in the letter, and pursuant to our telephone conversation on September 1, 2009, we confirm that the Commission has granted the company a 10 business day extension with respect to responding to the comments. We expect to deliver such responses to the Commission no later than September 17, 2009.
We appreciate the Staff’s guidance in connection with the above.
Very truly yours, |
/s/ Jeffrey W. Farrar |
Jeffrey W. Farrar |
Executive Vice President and Chief Financial Officer |
StellarOne Corporation |
cc: | Mr. John P. Nolan |