CORRESP 1 filename1.htm

  SIERRA BANCORP
  Parent Company for Bank of the Sierra
  CORPORATE OFFICE
  86 North Main Street   •   P.O. Box 1930   •   Porterville, CA  93258   •   Phone (559) 782·4900
                Fax (559) 782·4994

 

August 9, 2017

 

Erin E. Martin, Esq.

Special Counsel

Office of Financial Services

Division of Corporate Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

  

Re:Sierra Bancorp
Amendment No. 2 to Registration Statement on Form S-4
Filed August 9, 2017
File No. 333-218731

 

Dear Ms. Martin:

 

Sierra Bancorp (the “Company”) hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:00 p.m. Eastern time on Friday, August 11th, or as soon thereafter as practicable.

 

In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges that:

 

·should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

 

 

Erin E. Martin, Esq.

U.S. Securities and Exchange Commission

August 9, 2017

Page 2

 

Please contact Nikki Wolontis at (818) 631-2224 with any questions you may have concerning this request.  In addition, please notify Ms. Wolontis when this request for acceleration has been granted. Thank you very much for your cooperation and assistance.

 

  SIERRA BANCORP
   
  By /s/ Kevin J. McPhaill
    Kevin J. McPhaill
    Chief Executive Officer

 

cc: Nikki Wolontis, Esq.