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      SCBT Financial Corporation Correspondence

      April
        6,
        2007

      Mr.
        John
        P. Nolan

      Accounting
        Branch Chief

      Securities
        and Exchange Commission

      Division
        of Corporation Finance

      100
        F.
        Street, N.E.

      Washington,
        D.C. 20549

      Re: SCBT
        Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2006
        filed March 15, 2007 (file no. 001-12669)

      Dear
        Mr.
        Nolan:

      We
        are
        hereby responding to the letter from the Securities and Exchange Commission
        (“SEC”) dated April 5, 2007 (the “Request Letter”) related to its review of the
        Company's Form 10-K for the fiscal year ended December 31, 2006, filed March
        15,
        2007, and request for certain information.

      Below
        we
        have outlined our response to the Request Letter. For your convenience, we
        have
        restated the SEC's comment prior to our response.

      1)
        We note
        your supplemental response to comment one of our letter dated March 23, 2007.
        To
        facilitate trend analysis and to provide comparability among periods, please
        confirm to us that in future filings you will quantify your estimate of AOP
        charge-offs for the prior periods.

      RESPONSE:

      In
        future
        filings, we will quantify our estimate of AOP charge-offs for the prior periods
        to facilitate trend analysis and to provide comparability among
        periods.

      Please
        contact the undersigned at (803) 765-4630 with any questions regarding this
        letter. Thank you.

      Sincerely,

      /s/
        John C. Pollok

      John
        C.
        Pollok

      Chief
        Financial Officer

      cc:
        William T. Pouncey, CPA, Partner, J.W. Hunt and Company,
        LLP