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
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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