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SEC Comment Letter for 1st FRANKLIN FINANCIAL CORP (CIK 0000038723) — Sep 20, 2022

1st FRANKLIN FINANCIAL CORP (CIK 0000038723)
Date: Sept. 20, 2022 · CIK: 0000038723 · Accession: 0000000000-22-010268

AI Filing Summary & Sentiment

Date
September 20, 2022
Author
Office of Finance
Form
UPLOAD
Company
1st FRANKLIN FINANCIAL CORP (CIK 0000038723)

Letter

United States securities and exchange commission logo September 20, 2022 Virginia Herring Chief Executive Officer 1st Franklin Financial Corporation 135 East Tugalo Street Toccoa, Georgia 30577 Re:1st Franklin Financial Corporation Form 10-K for the fiscal period ending December 31, 2021 Filed March 31, 2022 File No. 002-27985 Dear Ms. Herring: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance

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United States securities and exchange commission logo
September 20, 2022
Virginia Herring
Chief Executive Officer
1st Franklin Financial Corporation
135 East Tugalo Street
Toccoa, Georgia 30577
Re:1st Franklin Financial Corporation
Form 10-K for the fiscal period ending December 31, 2021
Filed March 31, 2022
File No. 002-27985
Dear Ms. Herring:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Finance