FIVE STAR BANCORP — Regulatory Filings 2021

Feb 12, 2021

DRSLTR 1 filename1.htm

Via EDGAR February 12, 2021

U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549

Re: Five Star Bancorp Confidential Submission of Draft Registration Statement on Form S-1 CIK: 0001275168

Ladies and Gentlemen:

On behalf of our client, Five Star Bancorp (the “Company”), we are confidentially submitting a Draft Registration Statement on Form S-1 (the “Draft Registration Statement”) pursuant to Section 6(e) of the Securities Act of 1933, as amended (the “Securities Act”), for confidential non-public review by the Staff of the Securities and Exchange Commission prior to the public filing of such registration statement. The registration statement relates to the initial public offering of the Company’s common stock.

The Company confirms that it qualifies as an “emerging growth company” as defined in the Securities Act. The Company acknowledges to the Staff that the Company will publicly file its registration statement, along with the Draft Registration Statement, such that both are publicly available on the EDGAR system at least 15 days prior to any road show, or in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement.

Please do not hesitate to contact me at (212) 841-1017 with any questions or notifications with respect to this confidential submission.

Very truly yours,
/s/ Christopher J. DeCresce
Christopher J. DeCresce

cc: James Beckwith, President and Chief Executive Officer, Five Star Bancorp

Frank M. Conner III, Covington & Burling LLP

Steven B. Stokdyk, Latham & Watkins LLP

Brent T. Epstein, Latham & Watkins LLP