SEC Company Response from 1st FRANKLIN FINANCIAL CORP (CIK 0000038723) — May 13, 2026

1st FRANKLIN FINANCIAL CORP (CIK 0000038723)
Date: May 13, 2026 · CIK: 0000038723 · Accession: 0000038723-26-000025

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AI Filing Summary & Sentiment

File numbers found in text: 333-295692

Date

May 13, 2026

Author

1st Franklin Financial Corporation

Form

CORRESP

Company

1st FRANKLIN FINANCIAL CORP (CIK 0000038723)

Letter

Via EDGAR Division of Corporation Finance Washington, D.C. 20549-3628 Re: 1st Franklin Financial Corporation Registration Statement on Form S-1 File No. 333-295692

Dear Mr. Arzonetti:

In accordance with Rule 461 of the General Rules and Regulations of the Securities Act of 1933, 1st Franklin Financial Corporation (the “Company”) hereby requests that the effective time and date of the Company’s Registration Statement on Form S-1 (File No. 333-295692) (the “Registration Statement”) be accelerated to 9:00 a.m., Eastern time, on May 14, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, we respectfully request that you confirm that event with our counsel, Mark L. Hanson of Jones Day, at (404) 581-8573.

Please contact Mark L. Hanson at Jones Day at (404) 581-8573 if you have any questions concerning the foregoing. Thank you for your attention to this matter.

Very truly yours,
1st Franklin Financial Corporation

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CORRESP
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Document

1st Franklin Financial Corporation

May 13, 2026

Via EDGAR

Robert Arzonetti

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

Re:    1st Franklin Financial Corporation

Registration Statement on Form S-1

File No. 333-295692

Dear Mr. Arzonetti:

    In accordance with Rule 461 of the General Rules and Regulations of the Securities Act of 1933, 1st Franklin Financial Corporation (the “Company”) hereby requests that the effective time and date of the Company’s Registration Statement on Form S-1 (File No. 333-295692) (the “Registration Statement”) be accelerated to 9:00 a.m., Eastern time, on May 14, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, we respectfully request that you confirm that event with our counsel, Mark L. Hanson of Jones Day, at (404) 581-8573.

    Please contact Mark L. Hanson at Jones Day at (404) 581-8573 if you have any questions concerning the foregoing. Thank you for your attention to this matter.

Very truly yours,

1st Franklin Financial Corporation

/s/ Jenna C. Hood

By: Jenna C. Hood

Title: Executive Vice President and Chief Financial Officer

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