Prime Meridian Holding Company
1897 Capital Circle NE, Second Floor
Tallahassee, Florida 32308
December 6, 2013
| Jonathan Gottlieb | VIA EDGAR FILING | |
| Senior Attorney | ||
| Securities and Exchange Commission | ||
| Division of Corporation Finance | ||
100 F Street N.E. | ||
| Washington, D.C. 20549 |
| Re: | Prime Meridian Holding Company |
Registration Statement on Form S-1, as amended
File No. 333-191801
Dear Mr. Gottlieb:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Prime Meridian Holding Company (the “Registrant”) hereby requests acceleration of effectiveness of its Registration Statement on Form S-1 (File No. 333-191801), as amended, to December 10, 2013, at 5:00 p.m. Eastern Time, or as soon as possible thereafter.
In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:
| • | Should the Commission or the 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; |
| • | The action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | The Registrant 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. |
Please contact Robert J. Angerer, Jr. or A. George Igler, counsel to Prime Meridian Holding Company, at (850) 893-2418 with any questions you may have concerning this request. In addition, please contact Mr. Angerer when this request for acceleration has been granted.
| Very truly yours, |
/s/ Sammie D. Dixon, Jr. |
| Sammie D. Dixon, Jr. |
| Chief Executive Officer and President |
cc: Robert J. Angerer, Jr., Adams and Reese LLP
