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SEC Company Response from FIRST COMMUNITY (FCCO) — Dec 27, 2013

FIRST COMMUNITY CORP /SC/ (FCCO) (CIK 0000932781)
Date: Dec. 27, 2013 · CIK: 0000932781 · Accession: 0001104659-13-092646

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File numbers found in text: 333-191652

Date
December 27, 2013
Author
By
Form
CORRESP
Company
FIRST COMMUNITY CORP /SC/ (FCCO) (CIK 0000932781)

Letter

Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: First Community Corporation (the “Registrant”) Registration Statement on Form S-4 (File No. 333-191652)

Dear Ms. McHale:

Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., New York City time, on Monday, December 30, 2013, or as soon thereafter as possible.

In connection with this request, the Registrant hereby acknowledges that:

1. should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

2. the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

3. the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
First Community Corporation

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CORRESP
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First Community Corporation

5455 Sunset Boulevard

Lexington, South Carolina 29072

December 27, 2013

Ms. Kathryn McHale

Senior Staff Attorney

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C.  20549

Re:                               First Community Corporation (the “Registrant”)

Registration Statement on Form S-4 (File No. 333-191652)

Dear Ms. McHale:

Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., New York City time, on Monday, December 30, 2013, or as soon thereafter as possible.

In connection with this request, the Registrant hereby acknowledges that:

1.                                       should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

2.                                       the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

3.                                       the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

First   Community Corporation

By:

/s/   Joseph G. Sawyer

Joseph   G. Sawyer

Chief   Financial Officer