Colony Bankcorp (CBAN) CORRESP Correspondence with SEC

EXHIBIT 23.2

MARTIN SNOW, LLP ATTORNEYS AT LAW   240 THIRD STREET POST OFFICE BOX 1606 MACON, GEORGIA 31202-1606 TELEPHONE 478/749-1700 TELECOPIER 478/743-4204   WRITER’S DIRECT DIAL : 478/749-1709 E-MAIL: mnwhite@martinsnow.com WENDELL L. BOWDEN EDWARD J. HARRELL JOHN C. EDWARDS J. KENNETH WALKER ROBERT R. GUNN, II JOHN T. McGOLDRICK, JR. CUBBEDGE SNOW, III WILLIAM H. LARSEN EDWARD L. LONG, JR. JOHN C. DANIEL, III T. BARON GIBSON, II CRAWFORD B. EDWARDS, JR. MICHAEL M. SMITH LISA M. EDWARDS BLAIR K. CLEVELAND THOMAS PETER ALLEN III AMBER K. DUFF MICHAEL N. WHITE H. DAVID BULLARD RICHARD A. EPPS, JR. ROSS S. SCHELL JENNY MARTIN STANSFIELD MARTY K. SENN STUART E. WALKER R. TYLER BRYANT   OF COUNSEL JEFFREY M. RUTLEDGE   EMERITUS T. BALDWIN MARTIN, JR. CUBBEDGE SNOW, JR. REMER C. DANIEL

February 18, 2009

Mr. Justin Dobbie, Staff Attorney

U.S. Securities & Exchange Commission

Washington, DC 20549

RE: Colony Bankcorp, Inc.

Registration Statement on Form S-3

Filed February 2, 2009

File No. 333-157069

Dear Mr. Dobbie:

In response to your comment letter dated February 10, 2009, please see the following numbered responses containing the requested information and disclosure revisions for the above-referenced Registration Statement on Form S-3:

1. Because the offering does not meet the transaction requirements of Instruction I.B. of Form S-3 regarding the registration of preferred stock, the Registrant has removed the preferred stock from the registration statement.  Please see the amended disclosure that indicates the revisions made accordingly.

If you have any further questions or require any additional information or documentation, please contact me at 478-749-1709.

Yours very truly,

/s/ Michael N. White

MICHAEL N. WHITE

Attorney for Colony Bankcorp, Inc.

MNW:ps

Enclosures

cc: Mr. Terry Hester