September 6, 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
Responses dated July 15, 2013 and August 2, 2013
File No. 000-51556
Dear Ms. Blume:
Guaranty Bancorp (the “Company”) is in receipt of your comment letter dated August 30, 2013 with respect to the above-referenced report and subsequent responses.
We note that the letter requests a response within 10 business days, or by September 16, 2013. As our external legal counsel, Thomas J. Lynn with Stinson, Morrison Hecker LLP discussed with Marc Thomas on September 5, 2013; the Company is submitting this letter in connection with its need for an extension of the response deadline. The Company intends to respond to your comment letter on or before September 30, 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 |
| Christopher G. Treece |
| Executive Vice President, Chief Financial Officer and Secretary |
1331 Seventeenth Street · Suite 345 · Denver, Colorado 80202 · www.gbnk.com