GUARANTY BANCSHARES, INC.
November 23, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: |
|
Eric Envall |
Re: |
| Guaranty Bancshares, Inc. |
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| Request for Accelerated Effectiveness Registration Statement on Form S-3 File No. 333-261266 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Guaranty Bancshares, Inc. hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3, as amended, so that it will become effective on Tuesday, November 30, 2021, at 3:00 p.m., Eastern time, or as soon as possible thereafter.
Please contact Chet A. Fenimore of Fenimore Kay Harrison LLP at (512) 583-5901 or Kevin E. Strachan of Fenimore Kay Harrison LLP at (770) 282-5117 with any questions you may have with this request. In addition, please notify either Mr. Fenimore or Mr. Strachan by telephone when this request for acceleration has been granted.
| Very truly yours, | |
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| GUARANTY BANCSHARES, INC. | |
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| By: | /s/ Clifton A. Payne |
| Name: | Clifton A. Payne |
| Title: | Senior Executive Vice President and Chief Financial Officer |
cc: Chet A. Fenimore, Fenimore Kay Harrison LLP
Kevin E. Strachan, Fenimore Kay Harrison LLP