0001144204-13-006531.txt : 20130419 0001144204-13-006531.hdr.sgml : 20130419 20130206171853 ACCESSION NUMBER: 0001144204-13-006531 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cordia Bancorp Inc CENTRAL INDEX KEY: 0001466292 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 264700031 STATE OF INCORPORATION: VA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11730 HULL STREET ROAD CITY: MIDLOTHIAN STATE: VA ZIP: 23112 BUSINESS PHONE: 804-763-1301 MAIL ADDRESS: STREET 1: 11730 HULL STREET ROAD CITY: MIDLOTHIAN STATE: VA ZIP: 23112 CORRESP 1 filename1.htm

February 6, 2013

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Re:

Cordia Bancorp Inc.
Registration Statement on Form S-4
Request for Acceleration of Effectiveness
File No. 333-186087

Ladies and Gentlemen:

Sandy Spring Bancorp, Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-4, as amended, be accelerated to Friday, February 8, 2012, at 3:00 p.m., Eastern time, or as soon thereafter as practicable.

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

should the Securities and Exchange Commission (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 federal securities laws of the United States.

If you have any questions regarding this request, please telephone Aaron M. Kaslow of Kilpatrick Townsend & Stockton LLP at 202.508.5825. In addition, please notify Mr. Kaslow when this request for acceleration has been granted.

	Very truly yours,


	/s/ Jack Zoeller

	Jack Zoeller
	President and CEO

cc: Erin Purnell, U.S. Securities and Exchange Commission