SEC Comment Letter for SOUTHFIRST BANCSHARES INC (CIK 0000925963) — Jun 17, 2005

SOUTHFIRST BANCSHARES INC (CIK 0000925963)
Date: June 17, 2005 · CIK: 0000925963 · Accession: 0000000000-05-030613

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AI Filing Summary & Sentiment

File numbers found in text: 001-13640

Date

June 16, 2005

Author

Paul Cline

Form

UPLOAD

Company

SOUTHFIRST BANCSHARES INC (CIK 0000925963)

Letter

June 16, 2005 Mail Stop 4561 Janice R. Browning Controller Southfirst Bancshares, Inc. 126 North Norton Ave. Sylacauga, Alabama 35150

Re: Southfirst Bancshares, Inc. Form 10-KSB/A Filed January 7, 2005 File No. 001-13640

Dear Ms. Browning:

We have completed our review of your Form 10-KSB/A and related filings and have no further comments at this time.

Sincerely,
Paul Cline
Senior Accountant

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

June 16, 2005

Mail Stop 4561

Janice R. Browning
Controller
Southfirst Bancshares, Inc.
126 North Norton Ave.
Sylacauga, Alabama 35150

Re:	Southfirst Bancshares, Inc.
	Form 10-KSB/A
	Filed January 7, 2005
	File No. 001-13640

Dear Ms. Browning:

	We have completed our review of your Form 10-KSB/A and
related
filings and have no further comments at this time.

Sincerely,

Paul Cline
Senior Accountant

</TEXT>
</DOCUMENT>

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