SEC Comment Letter for 1st FRANKLIN FINANCIAL CORP (CIK 0000038723) — May 13, 2026
1st FRANKLIN FINANCIAL CORP (CIK 0000038723)
Date: May 13, 2026 · CIK: 0000038723 · Accession: 0000000000-26-004873
AI Filing Summary & Sentiment
File numbers found in text: 333-295693
Letter
May 13, 2026 Jerry J. Harrison, Jr Chief Executive Officer 1st Franklin Financial Corporation 135 East Tugalo Street Post Office Box 880 Toccoa, GA 30577 Re: 1st Franklin Financial Corporation Registration Statement on Form S-1 Filed May 08, 2026 File No. 333-295693 Dear Jerry J. Harrison, Jr: 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 Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Mark L. Hanson
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May 13, 2026
Jerry J. Harrison, Jr
Chief Executive Officer
1st Franklin Financial Corporation
135 East Tugalo Street
Post Office Box 880
Toccoa, GA 30577
Re: 1st Franklin Financial Corporation
Registration Statement on Form S-1
Filed May 08, 2026
File No. 333-295693
Dear Jerry J. Harrison, Jr:
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 Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Mark L. Hanson