SEC Company Response from SouthState Corp (SSB) (CIK 0000764038) (SSB) — Oct 13, 2021
SouthState Corp (SSB) (CIK 0000764038)
Date: Oct. 13, 2021 · CIK: 0000764038 · Accession: 0001104659-21-125851
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File numbers found in text: 333-259561
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CORRESP
1
filename1.htm
October 13, 2021
VIA EDGAR
Julia Griffith
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
SouthState Corporation
Registration Statement on Form S-4
File No. 333-259561
Request for Effectiveness
Dear Ms. Griffith:
Reference is made to the Registration Statement
on Form S-4 (File No. 333-259561) filed by SouthState Corporation (the “Company”) with the U.S. Securities and Exchange
Commission (the “SEC”) on September 15, 2021 (the “Registration Statement”).
The Company hereby requests the Registration Statement
be made effective at 12:00 p.m., Eastern Time, on October 15, 2021, or as soon as possible thereafter, in accordance with Rule 461 promulgated
under the Securities Act of 1933, as amended.
Please contact George R. Bason, Jr. at (212) 450-4340
or george.bason@davispolk.com or Evan Rosen at (212) 450-4505 or evan.rosen@davispolk.com with any questions you may have
concerning this letter, or if you require any additional information. Please notify Mr. Bason or Mr. Rosen when this request for acceleration
of effectiveness of the Registration Statement has been granted.
[Signature Page Follows]
Internal
Very truly yours,
SOUTHSTATE CORPORATION
By:
Name:
Beth S. DeSimone
Title:
Executive Vice President, General Counsel and Secretary
cc:
George R. Bason, Jr., Davis Polk & Wardwell LLP
Evan Rosen, Davis Polk & Wardwell LLP