SEC Comment Letter for SEACOAST BANKING CORP OF FLORIDA (SBCF) (CIK 0000730708) (SBCF) — Jan 30, 2013
SEACOAST BANKING CORP OF FLORIDA (SBCF) (CIK 0000730708)
Date: Jan. 30, 2013 · CIK: 0000730708 · Accession: 0000000000-13-005410
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File numbers found in text: 000-13660
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January 30, 2013 Via Email Mr. William R. Hahl Executive Vice President and Chief Financial Officer Seacoast Banking Corporation of Florida 815 Colorado Avenue Stuart, Florida 34994 Re: Seacoast Banking Corporation of Florida Form 10-K/A for the Year Ended December 31, 201 1 Filed March 26 , 2012 File No. 000-13660 Dear Mr. Hahl : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicabl e rules require. Sincerely, /s/ John P. Nolan John P. Nolan Senior Assistant Chief Accountant