September 18, 2009
Jessica Livingston
Senior Counsel
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Sierra Bancorp |
Form 10-K for Fiscal Year ended December 31, 2008
Form 10-Q for Period ended March 31, 2009
Form 10-Q for Period ended June 30, 2009
File No. 000-33063
Dear Ms. Livingston:
We are in receipt of your letter dated September 4, 2009, providing comments on the referenced filings. Please allow this letter to serve as our request for additional time to respond to your comments. We are in the process of completing our response, but due to scheduling issues involving our independent public accountants, we would like to extend the deadline for our response from September 21 to September 25, 2009.
Should you have any questions, please feel free to contact me at (559) 782-4900.
| Sincerely, |
/s/ Kenneth R. Taylor |
| Kenneth R. Taylor |
| CFO & Chief Accounting Officer |
