SecProbe.io

CORRESP
1
filename1.htm

July 12, 2024

VIA EDGAR

Division of Corporation Finance

Office of Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

    Attention:
    Madeleine
    Mateo

    Re:
    SouthState
    Corporation

    Registration Statement on Form S-4

    File No. 333- 280541

    Request for Effectiveness

Ladies and Gentlemen:

Reference is made to the Registration Statement
on Form S-4 (File No. 333- 280541) filed by SouthState Corporation (the “Company”) with the U.S. Securities
and Exchange Commission (the “SEC”) on June 27, 2024, as amended on July 12, 2024 (the “Registration
Statement”).

The Company hereby requests the Registration Statement
be made effective at 12:00 p.m., Eastern Time, on July 16, 2024, 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]

    Very truly yours,

    SOUTHSTATE CORPORATION

    By:
    /s/
    John C. Corbett

    Name:
    John C. Corbett

    Title:
    Chief Executive Officer

    cc:
    George R. Bason, Jr., Davis Polk & Wardwell LLP

    Evan Rosen, Davis Polk & Wardwell LLP