December 13, 2016
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Guaranty Bancorp
Registration Statement on Form S-3
File No. 333-214947
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 3:30 P.M., Eastern Time, on Thursday, December 15, 2016, or as soon thereafter as is practicable.
| Very truly yours, | |
|
| |
| Guaranty Bancorp | |
|
| |
| By: | /s/ Christopher G. Treece |
| Name: Christopher G. Treece | |
| Title: Executive Vice President, Chief Financial Officer and | |