SEC Comment Letter for 1st FRANKLIN FINANCIAL CORP (CIK 0000038723) — Apr 20, 2020
1st FRANKLIN FINANCIAL CORP (CIK 0000038723)
Date: April 20, 2020 · CIK: 0000038723 · Accession: 0000000000-20-003394
AI Filing Summary & Sentiment
File numbers found in text: 333-237642
Letter
April 17, 2020 Virginia C. Herring Chief Executive Officer 1st Franklin Financial Corporation 135 East Tugalo Street Post Office Box 880 Toccoa, Georgia 30577
Re: 1st Franklin Financial Corporation Registration Statement on Form S-1 Filed April 10, 2020 File No. 333-237642
Dear Ms. Herring:
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Donald Field at 202-551-3680 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
Show Raw Text
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April 17, 2020
Virginia C. Herring
Chief Executive Officer
1st Franklin Financial Corporation
135 East Tugalo Street
Post Office Box 880
Toccoa, Georgia 30577
Re: 1st Franklin Financial Corporation
Registration Statement on Form S-1
Filed April 10, 2020
File No. 333-237642
Dear Ms. Herring:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact Donald Field at 202-551-3680 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
</TEXT>
</DOCUMENT>