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SEC Company Response from SouthState Corp (SSB) (CIK 0000764038) (SSB) — Mar 28, 2011

SouthState Corp (SSB) (CIK 0000764038)
Date: March 28, 2011 · CIK: 0000764038 · Accession: 0001104659-11-017159

AI Filing Summary & Sentiment

File numbers found in text: 333-172970

Date
March 28, 2011
Author
/s/ Donald E. Pickett
Form
CORRESP
Company
SouthState Corp (SSB) (CIK 0000764038)

Letter

Securities and Exchange Commission Division of Corporation Finance Attn: Gregory Dundas Re: SCBT Financial Corporation (the “Company”) Registration Statement on Form S-3 File No. 333-172970

Dear Mr. Dundas:

The Company hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (SEC File No. 333-172970) to 5:00 p.m., Eastern Time, on Wednesday, March 30, 2011 or as soon thereafter as possible.

In addition, on behalf of the Company, the undersigned officer acknowledges 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 with 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 this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call John M. Jennings of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, at (864) 250-2207 as soon as the Registration Statement has been declared effective.

Very truly yours,

Sincerely,
/s/ Donald E. Pickett

Show Raw Text
CORRESP
1
filename1.htm

SCBT Financial Corporation

520 Gervais Street
 Columbia, South Carolina 29201
 (803) 765-1017

March 28, 2011

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C.  20549

Attn: Gregory Dundas

Re:          SCBT Financial Corporation (the “Company”)

Registration Statement on Form S-3

File No. 333-172970

Dear Mr. Dundas:

The Company hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (SEC File No. 333-172970) to 5:00 p.m., Eastern Time, on Wednesday, March 30, 2011 or as soon thereafter as possible.

In addition, on behalf of the Company, the undersigned officer acknowledges 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 with 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 this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call John M. Jennings of Nelson Mullins Riley & Scarborough LLP, counsel to the Company, at (864) 250-2207 as soon as the Registration Statement has been declared effective.

Very   truly yours,

Sincerely,

/s/   Donald E. Pickett

Donald   E. Pickett

Executive   Vice President and

Chief   Financial Officer