SEC Company Response from SouthState Corp (SSB) (CIK 0000764038) (SSB) — Sep 1, 2017
SouthState Corp (SSB) (CIK 0000764038)
Date: Sept. 1, 2017 · CIK: 0000764038 · Accession: 0001104659-17-055225
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File numbers found in text: 333-219299
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CORRESP 1 filename1.htm [Letterhead of South State Corporation] September 1, 2017 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7010 Mail Stop 4720 Attention: Dietrich A. King Re: South State Corporation Registration Statement on Form S-4 File No. 333-219299 Request for Acceleration Dear Mr. King: Reference is made to the Registration Statement on Form S-4 (File No. 333-219299) filed by South State Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”) on July 14, 2017, as amended on August 18, 2017 (the “Registration Statement”). The Company hereby requests the Registration Statement be made effective at 4:00 p.m. New York City time on September 6, 2017, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended. If the Staff has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Matthew M. Guest of Wachtell, Lipton, Rosen & Katz at (212) 403-1341 or MGuest@wlrk.com. Very truly yours, SOUTH STATE CORPORATION By: /s/ John C. Pollok Name: John C. Pollok Title: Senior Executive Vice President, Chief Financial Officer and Chief Operating Officer cc: Wachtell, Lipton, Rosen & Katz Matthew M. Guest South State Corporation Robert R. Hill, President and Chief Executive Officer and Director