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
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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