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SEC Company Response from SEACOAST BANKING CORP OF FLORIDA (SBCF) (CIK 0000730708) (SBCF) — Sep 25, 2015

SEACOAST BANKING CORP OF FLORIDA (SBCF) (CIK 0000730708)
Date: Sept. 25, 2015 · CIK: 0000730708 · Accession: 0001144204-15-056506

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File numbers found in text: 333-206588

Date
September 25, 2015
Author
ALSTON & BIRD LLP
Form
CORRESP
Company
SEACOAST BANKING CORP OF FLORIDA (SBCF) (CIK 0000730708)

Letter

One Atlantic Center

1201 West Peachtree Street

Atlanta, GA 30309-3424

404-881-7000

Fax: 404-253-8340

www.alston.com

Randolph A. Moore III Direct Dial: 404-881-7794 Email: randy.moore@alston.com

September 25, 2015

Via EDGAR Filing and e-mail

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Kathryn McHale

Re: Seacoast Banking Corporation of Florida (the “Company”) Registration Statement on Form S-3 (File No. 333-206588), as amended (the “Registration Statement”)—Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), on behalf of the Company, we hereby request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as amended, effective under the Securities Act at 4 p.m., Eastern Time, on Tuesday, September 29, 2015, or as soon thereafter as practicable. We also request that the Commission specifically confirm such effective date and time to us in writing.

In connection with the Company’s request for acceleration of the effective date of the above-referenced Registration Statement, we, on behalf of the Company, hereby acknowledge the following: (1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
ALSTON & BIRD LLP

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CORRESP
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One Atlantic Center

1201 West Peachtree Street

Atlanta, GA 30309-3424

404-881-7000

Fax: 404-253-8340

www.alston.com

    Randolph A. Moore III
    Direct Dial: 404-881-7794
    Email: randy.moore@alston.com

September 25, 2015

Via EDGAR Filing
and e-mail

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Kathryn McHale

    Re:
    Seacoast Banking Corporation of Florida (the “Company”) Registration Statement on Form S-3 (File No. 333-206588), as amended (the “Registration Statement”)—Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), on behalf of the Company, we hereby request
that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced
Registration Statement and declare the Registration Statement, as amended, effective under the Securities Act at 4 p.m., Eastern
Time, on Tuesday, September 29, 2015, or as soon thereafter as practicable. We also request that the Commission specifically confirm
such effective date and time to us in writing.

In connection with
the Company’s request for acceleration of the effective date of the above-referenced Registration Statement, we, on behalf
of the Company, hereby acknowledge the following: (1) should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action
of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not
assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.

    Sincerely,

    ALSTON & BIRD LLP

    By:
    /s/ Randolph A. Moore

    Randolph A. Moore III, a partner

Atlanta
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