PLUMAS BANCORP
5525 Kietzke Lane
Reno, NV 89511
May 18, 2021
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Attention: Sonia Bednarowski
Re: Plumas Bancorp
Registration Statement on Form S-4
Filed May 3, 2021
File No. 333-255721
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 4:00 p.m., Eastern time, on Thursday, May 20, 2021, 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, | |||||
| PLUMAS BANCORP | |||||
| By: | /s/ Richard Belstock | ||||
| Name: | Richard Belstock | ||||
| Title: | Executive Vice President and Chief Financial Officer | ||||
