SEC Company Response from SouthState Corp (SSB) (CIK 0000764038) (SSB) — Mar 15, 2012
SouthState Corp (SSB) (CIK 0000764038)
Date: March 15, 2012 · CIK: 0000764038 · Accession: 0000898822-12-000115
AI Filing Summary & Sentiment
File numbers found in text: 333-179748
Referenced dates: March 2, 2012
Letter
VIA EDGAR Securities and Exchange Commission Attention: David S. Lyon Division of Corporation Finance Re: SCBT Financial Corporation Registration Statement on Form S-4 Filed February 28, File No. 333-179748
Dear Mr. Lyon:
On behalf of SCBT Financial Corporation (“SCBT”), this letter and the filing amendment referred to below respond to the comment of the Staff of the Securities and Exchange Commission (the “Staff”) with respect to the filing listed above that was contained in your letter dated March 2, 2012.
For the convenience of the Staff, the comment is repeated in bold before the response.
General
1. Please update the financial statements in your Form S-4 in accordance with Rule 3-05 of Regulation S-X.
SCBT has filed an amended Registration Statement on Form S-4/A to provide updated financial statements in response to the Staff’s comment.
If you have any questions or comments, please do not hesitate to contact me at (212) 403-1155 with respect to the Registration Statement.
Very
truly yours,
/s/
Matthew M. Guest, Esq._____
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scbtseccommentresponseletter.htm - Generated by SEC Publisher for SEC Filing
[Letterhead
of Wachtell, Lipton, Rosen & Katz]
March
14, 2012
VIA EDGAR
Securities and Exchange Commission
Washington, D.C. 20549
Attention: David S. Lyon
Financial Analyst,
Division of Corporation Finance
Re: SCBT Financial Corporation
Registration Statement on Form S-4
Filed February 28,
2012
File No. 333-179748
Dear Mr. Lyon:
On behalf of SCBT
Financial Corporation (“SCBT”), this letter and the filing amendment referred
to below respond to the comment of the Staff of the Securities and Exchange
Commission (the “Staff”) with respect to the filing listed above that was
contained in your letter dated March 2, 2012.
For the convenience
of the Staff, the comment is repeated in bold before the response.
General
1.
Please update the financial statements in your Form S-4 in
accordance with Rule 3-05 of Regulation S-X.
SCBT has filed an amended
Registration Statement on Form S-4/A to provide updated financial statements in
response to the Staff’s comment.
If you have any questions
or comments, please do not hesitate to contact me at (212) 403-1155 with
respect to the Registration Statement.
Very
truly yours,
/s/
Matthew M. Guest, Esq._____
Matthew
M. Guest, Esq.
1
cc: Michael F. Johnson, Esq., Staff Attorney, U.S. Securities and Exchange Commission
Robert R. Hill, Jr., SCBT Financial Corporation
Keith Rainwater, SCBT Financial Corporation
2
CLI-1946785v1