Allegiance Bancshares, Inc.
8847 W. Sam Houston Pkwy. N.
Suite 200
Houston, Texas 77040
August 2, 2018
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. David Lin
| Re: | Allegiance Bancshares, Inc. |
Registration Statement on FormS-4 (RegistrationNo. 333-225845)
Dear Mr. Lin:
The undersigned, Allegiance Bancshares, Inc. (the “Company”), pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on FormS-4 be accelerated to 4:00 p.m. eastern time on Thursday, August 2, 2018, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by a telephone call to Troy L. Harder of Bracewell LLP, the Company’s counsel, at(713) 221-1456 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| ALLEGIANCE BANCSHARES, INC. | ||
| By: | /s/ Shanna Kuzdzal | |
| Shanna Kuzdzal | ||
| Executive Vice President and General Counsel | ||
