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
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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