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SEC Company Response from SouthState Corp (SSB) (CIK 0000764038) (SSB) — Oct 1, 2009

SouthState Corp (SSB) (CIK 0000764038)
Date: Oct. 1, 2009 · CIK: 0000764038 · Accession: 0001104659-09-057306

AI Filing Summary & Sentiment

File numbers found in text: 001-12669

Referenced dates: September 18, 2009

Date
September 18, 2009
Author
/s/
Form
CORRESP
Company
SouthState Corp (SSB) (CIK 0000764038)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance SCBT Financial Corporation Form 10-K for Fiscal Year Ended December 31, 2008 Form 10-Q for Fiscal Quarter Ended June 30, 2009 File No. 001-12669

Dear Mr. Nolan:

The purpose of this letter is to confirm a telephone conversation that Keith S. Rainwater, SVP and Assistant Controller, had with Babette Cooper, Staff Accountant, on October 1, 2009 during which he requested an extension of the time period to respond to the above referenced SEC comment letter. He indicated to Ms. Cooper that the registrant would like to have until October 16, 2009 (extended from 10 business days) in order to give us sufficient time to research and respond thoroughly to the SEC’s comments during a time period in which we are closing the books and preparing the Company’s Form 10-Q for the quarterly period ended September 30, 2009.

We have begun the process of researching and responding to the comments, along with certain supplemental information which was requested by the SEC during a conference call on September 29, 2009 where the referenced comment letter was discussed, in order to establish clarity on the requested information that the registrant will be providing in their response.

Ms. Cooper granted this extension of time verbally on October 1, 2009.

Sincerely,
/s/
John C. Pollok

Show Raw Text
CORRESP
1
filename1.htm

October 1,
2009

VIA
EDGAR

Mr. John
P. Nolan

Senior
Assistant Chief Accountant

United
States Securities and Exchange Commission

Division
of Corporation Finance

Mail
Stop 4720

450
Fifth Street, N.W.

Washington,
DC  20549

  Re:

  SEC
  Comment Letter dated September 18, 2009 regarding

  SCBT
  Financial Corporation

  Form 10-K
  for Fiscal Year Ended December 31, 2008

  Form 10-Q
  for Fiscal Quarter Ended June 30, 2009

  File
  No. 001-12669

Dear
Mr. Nolan:

The
purpose of this letter is to confirm a telephone conversation that Keith S.
Rainwater, SVP and Assistant Controller, had with Babette Cooper, Staff
Accountant, on October 1, 2009 during which he requested an extension of
the time period to respond to the above referenced SEC comment letter.  He indicated to Ms. Cooper that the
registrant would like to have until October 16, 2009 (extended from 10
business days) in order to give us sufficient time to research and respond
thoroughly to the SEC’s comments during a time period in which we are closing
the books and preparing the Company’s Form 10-Q for the quarterly period
ended September 30, 2009.

We
have begun the process of researching and responding to the comments, along
with certain supplemental information which was requested by the SEC during a
conference call on September 29, 2009 where the referenced comment letter
was discussed, in order to establish clarity on the requested information that
the registrant will be providing in their response.

Ms. Cooper
granted this extension of time verbally on October 1, 2009.

Sincerely,

  /s/
  John C. Pollok

  John
  C. Pollok

  Senior
  Executive Vice President and

  Chief
  Financial Officer