SEC Comment Letter for SouthState Corp (SSB) (CIK 0000764038) (SSB) — Apr 5, 2007
SouthState Corp (SSB) (CIK 0000764038)
Date: April 5, 2007 · CIK: 0000764038 · Accession: 0000000000-07-016835
AI Filing Summary & Sentiment
File numbers found in text: 001-12669
Referenced dates: March 23, 2007
Letter
Mail Stop 4561 April 5, 2007 Mr. John C. Pollok Chief Financial Officer SCBT Financial Corporation 520 Gervais Street Columbia, SC 29201
Re: SCBT Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2006 Filed March 15, 2007 File No. 001-12669
Dear Mr. Pollok:
We have reviewed your response dated April 4, 2007 and have the following comment.
Form 10-K for the Fiscal Year Ended December 31, 2006
Management’s Discussion and Analysis of Fi nancial Condition and Results of Operations
Loan Loss Provision, page 26
1. We note your supplemental response to comment one of our letter dated March 23, 2007. To facilitate trend analysis and to provide comparability among periods, please confirm to us that in future filings you will quantify your estimate of AOP charge-offs for the prior periods.
* * * *
Please respond to this comment within 10 business days or tell us when you will provide us with a response. Please submit your response letter on EDGAR. Please understand that we may have additional comments after reviewing your response to our comment.
You may contact Joyce Sweeney, Staff A ccountant, at (202) 551-3449, or me at (202) 551-3492 if you have any questions.
Mr. John C. Pollok SCBT Financial Corporation 4/5/2007 Page 2 Sincerely,
John P. Nolan Accounting Branch Chief
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Mail Stop 4561 April 5, 2007 Mr. John C. Pollok Chief Financial Officer SCBT Financial Corporation 520 Gervais Street Columbia, SC 29201 Re: SCBT Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2006 Filed March 15, 2007 File No. 001-12669 Dear Mr. Pollok: We have reviewed your response dated April 4, 2007 and have the following comment. Form 10-K for the Fiscal Year Ended December 31, 2006 Management’s Discussion and Analysis of Fi nancial Condition and Results of Operations Loan Loss Provision, page 26 1. We note your supplemental response to comment one of our letter dated March 23, 2007. To facilitate trend analysis and to provide comparability among periods, please confirm to us that in future filings you will quantify your estimate of AOP charge-offs for the prior periods. * * * * Please respond to this comment within 10 business days or tell us when you will provide us with a response. Please submit your response letter on EDGAR. Please understand that we may have additional comments after reviewing your response to our comment. You may contact Joyce Sweeney, Staff A ccountant, at (202) 551-3449, or me at (202) 551-3492 if you have any questions. Mr. John C. Pollok SCBT Financial Corporation 4/5/2007 Page 2 Sincerely, John P. Nolan Accounting Branch Chief