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SEC Company Response from FIRST COMMUNITY (FCCO) — Jul 12, 2017

FIRST COMMUNITY CORP /SC/ (FCCO) (CIK 0000932781)
Date: July 12, 2017 · CIK: 0000932781 · Accession: 0001552781-17-000387

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File numbers found in text: 333-218564

Date
July 12, 2017
Author
By
Form
CORRESP
Company
FIRST COMMUNITY CORP /SC/ (FCCO) (CIK 0000932781)

Letter

First Community Corporation

5455 Sunset Blvd.

Lexington, South Carolina 29072

July 12, 2017

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Dietrich A. King

Assistant Director

Office of Financial Services

Re: First Community Corporation (the “Registrant”)

Registration Statement on Form S-4 (File No. 333-218564)

Ladies and Gentleman:

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 Friday, July 14, 2017, 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 Blvd.

Lexington, South Carolina 29072

July 12, 2017

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C.  20549

    Attention:
    Dietrich A. King

    Assistant Director

    Office of Financial Services

    Re:
    First Community Corporation (the “Registrant”)

    Registration Statement on Form S-4 (File No. 333-218564)

Ladies and Gentleman:

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 Friday, July 14, 2017, 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/ Michael C. Crapps

    Michael C. Crapps

    President and Chief Executive Officer