July 15, 2013
VIA EDGAR
Ms. Sharon Blume
Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Guaranty Bancorp
Form 10-K for the Fiscal Year Ended December 31, 2012
Filed February 14, 2013
File No. 000-51556
Dear Ms. Blume:
Guaranty Bancorp (the “Company”) is in receipt of your comment letter dated July 5, 2013 with respect to the above-referenced report.
We note that the letter requests a response within 10 business days, or by July 19, 2013. As you discussed on July 10, 2013 with legal counsel for the Company (Stinson Morrison and Hecker LLP), the Company is submitting this letter in connection with its request for an extension of the response deadline. The Company intends to respond to your comment letter on or before August 2, 2013, and respectfully requests an extension until that date in which to respond to your comments.
| Very truly yours, |
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| /s/ Christopher G. Treece |
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| Christopher G. Treece |
| Executive Vice President, Chief |
1331 Seventeenth Street · Suite 345 · Denver, Colorado 80202 · www.gbnk.com