SEC Comment Letter 0000000000-24-006278 to SouthState Bank Corp (SSB)
SouthState Bank Corp
Date: May 31, 2024 · CIK: 0000764038 · Accession: 0000000000-24-006278
AI Filing Summary & Sentiment
File numbers found in text: 001-12669
Letter
United States securities and exchange commission logo May 31, 2024 William Matthews Chief Financial Officer SouthState Corporation 1101 First Street South, Suite 202 Winter Haven, FL 33880 Re:SouthState Corporation Forms 8-K and 8-K/A Filed February 9, 2024 and March 29, 2024 File No. 001-12669 Dear William Matthews: We have reviewed your filing and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 8-K filed February 9, 2024 Item 1.05. Material Cybersecurity Incidents, page 1 1.We note the statement that you experienced a cybersecurity incident in your Form 8-K filed on February 9, 2024. Please advise us as to why you determined to file under Item 1.05 of Form 8-K given the statement that the incident had not had a material impact on your operations, and you had not determined it was reasonably likely to materially impact your financial condition or results of operations. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameWilliam Matthews Comapany NameSouthState Corporation May 31, 2024 Page 2 FirstName LastName William Matthews SouthState Corporation May 31, 2024 Page 2 Please contact Susan Block at 202-551-3210 or Suzanne Hayes at 202-551-3675 with any other questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
May 31, 2024
William Matthews
Chief Financial Officer
SouthState Corporation
1101 First Street South, Suite 202
Winter Haven, FL 33880
Re:SouthState Corporation
Forms 8-K and 8-K/A
Filed February 9, 2024 and March 29, 2024
File No. 001-12669
Dear William Matthews:
We have reviewed your filing and have the following comments.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 8-K filed February 9, 2024
Item 1.05. Material Cybersecurity Incidents, page 1
1.We note the statement that you experienced a cybersecurity incident in your Form 8-K
filed on February 9, 2024. Please advise us as to why you determined to file under Item
1.05 of Form 8-K given the statement that the incident had not had a material impact on
your operations, and you had not determined it was reasonably likely to materially impact
your financial condition or results of operations.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameWilliam Matthews
Comapany NameSouthState Corporation
May 31, 2024 Page 2
FirstName LastName
William Matthews
SouthState Corporation
May 31, 2024
Page 2
Please contact Susan Block at 202-551-3210 or Suzanne Hayes at 202-551-3675 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Finance