SEC Company Response from SouthState Corp (SSB) (CIK 0000764038) (SSB) — Apr 16, 2020
SouthState Corp (SSB) (CIK 0000764038)
Date: April 16, 2020 · CIK: 0000764038 · Accession: 0001104659-20-047688
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File numbers found in text: 333-237214
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CORRESP 1 filename1.htm April 16, 2020 VIA EDGAR John Stickel Division of Corporation Finance Office of Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: South State Corporation Registration Statement on Form S-4 File No. 333-237214 Request for Effectiveness Dear Mr. Stickel: Reference is made to the Registration Statement on Form S-4 (File No. 333-237214) filed by South State Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “SEC”) on March 16, 2020, as amended on April 16, 2020 (the “Registration Statement”). The Company hereby requests the Registration Statement be made effective at 12:00 p.m., Eastern Time, on April 20, 2020, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended. Please contact Matthew M. Guest at (212) 403-1341 or MGuest@wlrk.com or Jacob A. Kling at (212) 403-1003 or JAKling@wlrk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Guest or Mr. Kling when this request for acceleration of effectiveness of the Registration Statement has been granted. [Signature Page Follows] Very truly yours, SOUTH STATE CORPORATION By: /s/ Robert R. Hill, Jr. Name: Robert R. Hill, Jr. Title: Chief Executive Officer cc: Matthew M. Guest, Wachtell, Lipton, Rosen & Katz Jacob A. Kling, Wachtell, Lipton, Rosen & Katz