SEC Comment Letter for SouthState Corp (SSB) (CIK 0000764038) (SSB) — Jul 22, 2016
SouthState Corp (SSB) (CIK 0000764038)
Date: July 22, 2016 · CIK: 0000764038 · Accession: 0000000000-16-085422
AI Filing Summary & Sentiment
File numbers found in text: 001-12669
Letter
Mail Stop 4720 July 22, 2016 John Pollok Chief Financial Officer South State Corporation 520 Gervais Street Columbia , South Carolina 29201
Re: South State Corporation Form 10-K for Fiscal Year Ended December 31, 2015 Filed February 2 4, 2016 File No. 001-12669
Dear Mr. Pollok :
We have completed our review of your filing. 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 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John P. Nolan
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Mail Stop 4720 July 22, 2016 John Pollok Chief Financial Officer South State Corporation 520 Gervais Street Columbia , South Carolina 29201 Re: South State Corporation Form 10-K for Fiscal Year Ended December 31, 2015 Filed February 2 4, 2016 File No. 001-12669 Dear Mr. Pollok : We have completed our review of your filing. 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 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John P. Nolan John P. Nolan Senior Assistant Chief Accountant Office of Financial Services