[Kentucky Bancshares, Inc. Letterhead] August 14, 2014 Via Edgar John P. Nolan & Michael Volley Senior Assistant Chief Accountant United State Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: Kentucky Bancshares, Inc. Form 10-K for the fiscal year ended December 31, 2013 Filed March 28, 2014 File No. 000-52598 Dear Mr. Nolan: Consistent with the telephone conversation with Mr. Michael Volley, this will serve as our formal request to extend the response date to the Staff's comment letter dated August 1, 2014 until Friday, August 29, 2014. The additional time is necessary to accumulate requested information and draft complete and comprehensive responses to the Staff's comments. Please contact me if you have any questions. Sincerely, /s/ Gregory J. Dawson Chief Financial Officer