Martin Snow, LLP Attorneys at Law | | 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 | | 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 |
DOWNTOWN OFFICE: 240 THIRD STREET POST OFFICE BOX 1606 MACON, GA 31202-1606 TELEPHONE 478-749-1700 TELECOPIER 478-743-4204 | | NORTH MACON OFFICE: 4008 VINEVILLE AVENUE MACON, GA 31210 TELEPHONE 478-749-1700 TELECOPIER 478-475-9901 | | 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 K. AMBER DUFF | | OF COUNSEL JEFFREY M. RUTLEDGE EMERITUS T. BALDWIN MARTIN, JR. CUBBEDGE SNOW, JR. REMER C. DANIEL |
RESPOND TO DOWNTOWN OFFICE Direct Dial: 478-749-1709 E-mail: mnwhite@martinsnow.com |
February 24, 2009
VIA EDGAR
Mr. Justin Dobbie
Staff Attorney
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| | Registration Statement on Form S-3 |
Dear Mr. Dobbie:
Enclosed is a Rule 461 request for acceleration signed by an authorized officer of Colony Bankcorp, Inc. and containing the acknowledgments requested in your February 10 letter to Terry L. Hester. The requested effective date is March 3, 2009.
| Yours very truly, |
| |
| /s/ MICHAEL N. WHITE |
| MICHAEL N. WHITE |
Enclosure