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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

AI Filing Summary & Sentiment

File numbers found in text: 333-259561

Date
October 13, 2021
Author
SOUTHSTATE CORPORATION
Form
CORRESP
Company
SouthState Corp (SSB) (CIK 0000764038)

Letter

VIA EDGAR Division of Corporation Finance Office of Finance Securities and Exchange Commission 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

Show Raw Text
CORRESP
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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