GUARANTY FINANCIAL GROUP INC.
1300 MoPac Expressway South
Austin, Texas 78746
December 10, 2007
VIA FACSIMILE & EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4561
| Re: | Guaranty Financial Group Inc. (the “Company”) |
| Registration Statement on Form 10 (File No. 001-33661) |
Ladies and Gentlemen:
Pursuant to Section 12(d) of the Securities Exchange Act of 1934 we respectfully request that the effective date of the Registration Statement on Form 10 (File No. 001-33661) be accelerated by the Securities and Exchange Commission (the “Commission”) to 1:00 p.m. Eastern Standard Time on December 11, 2007 or as soon as practicable thereafter.
The Company acknowledges that should the Commission or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. In addition, the Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. Finally, the Company acknowledges that it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We request that we be notified of such effectiveness by a telephone call to Grant F. Adamson of Temple-Inland Inc. at (512) 434-3745.
| Very truly yours, |
| GUARANTY FINANCIAL GROUP INC. |
| By: | /s/ Scott A. Almy |
| Name: | Scott A. Almy |
| Title: | General Counsel and Secretary |
