SEC Comment Letter for SouthState Corp (SSB) (CIK 0000764038) (SSB) — Aug 24, 2016
SouthState Corp (SSB) (CIK 0000764038)
Date: Aug. 24, 2016 · CIK: 0000764038 · Accession: 0000000000-16-089845
AI Filing Summary & Sentiment
File numbers found in text: 333-213225
Letter
Mail Stop 4720 August 2 4, 2016 Mr. John C. Pollok Senior Executive Vice President, Chief Financial Officer and Chief Operating Officer South State Corporation 520 Gervais Street Columbia, South Carolina 29201
Re: South State Corporation Registration Statement on Form S-4 Filed August 19, 2016 File No. 333-213225
Dear Mr. Pollok :
This is to advise you that we have not reviewed and will not review your registration statement .
We urge 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 Act of 193 3 and all applicable Securities Act rules require. Since the company an d its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that:
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 w ith respect to the filing;
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
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.
Mr. John C. Pollok South State Corporation August 2 4, 2016 Page 2
Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities .
Please contact Joshua Dilk, Staff Attorney at (202) 551 -3427 with any questions.
Sincerely,
/s/ Dietrich A. King
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Mail Stop 4720 August 2 4, 2016 Mr. John C. Pollok Senior Executive Vice President, Chief Financial Officer and Chief Operating Officer South State Corporation 520 Gervais Street Columbia, South Carolina 29201 Re: South State Corporation Registration Statement on Form S-4 Filed August 19, 2016 File No. 333-213225 Dear Mr. Pollok : This is to advise you that we have not reviewed and will not review your registration statement . We urge 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 Act of 193 3 and all applicable Securities Act rules require. Since the company an d its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that: 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 w ith respect to the filing; 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 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. Mr. John C. Pollok South State Corporation August 2 4, 2016 Page 2 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . Please contact Joshua Dilk, Staff Attorney at (202) 551 -3427 with any questions. Sincerely, /s/ Dietrich A. King Dietrich A. King Assistant Director Office of Financial Services cc: Matthew M. Guest, Esq.