GUARANTY BANCSHARES, INC.
100 West Arkansas Street
Mount Pleasant, Texas 75455
April 13, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Era Anagnosti
| Re: | Guaranty Bancshares, Inc. |
Request for Accelerated Effectiveness
Registration Statement on Form S-4
File No. 333-224022
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Guaranty Bancshares, Inc. hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 so that it will become effective at 4:00 p.m. Eastern Time on Monday, April 16, 2018, or as soon as possible thereafter.
Please contact Derek W. McGee, Esq. of Fenimore, Kay, Harrison and Ford, LLP at (512) 583-5902 or William T. Teten of Fenimore, Kay, Harrison and Ford, LLP at (512) 583-5915 with any questions you may have with this request. In addition, please notify either Mr. McGee or Mr. Teten by telephone when this request for acceleration has been granted.
| Very truly yours, | ||
| GUARANTY BANCSHARES, INC. | ||
| By: | /s/ Tyson T. Abston | |
| Name: | Tyson T. Abston | |
| Title: | Chairman and Chief Executive Officer | |
| cc: | Derek W. McGee, Fenimore, Kay, Harrison & Ford, LLP |
William T. Teten, Fenimore, Kay, Harrison & Ford, LLP