Jerry A. Felts
Chief Financial Officer
July 8, 2011
VIA EDGAR
Mr. Gregory Dundas
Senior Counsel
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Bank of Granite Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 31, 2011
File No. 000-15956
Dear Mr. Dundas:
I am writing regarding the comment letter we received from the Division of Corporation Finance dated June 23, 2011, which contains comments on the filing referenced above. Your letter requested that we respond within ten business days or tell you when we will provide a response. In a telephone conversation with Erin M. Purnell, Bank of Granite Corporation requested an extension of time from the original deadline set forth in your letter to provide our responses to your comments. Ms. Purnell granted an extension of time to July 11, 2011.
Thank you for your assistance and cooperation.
| Sincerely, |
/s/ Jerry A. Felts |
| Jerry A. Felts |
| Chief Operating Officer and Chief Financial Officer |
| 23 North Main Street |  | Phone 828.322.5343 | ||
| P.O. Box 128 | Facsimile 828.324.4217 | |||
| Granite Falls, NC 28630 | jfelts@bankofgranite.com |