SEC Comment Letter for SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009) (SFST) — Dec 1, 2010
SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)
Date: Dec. 1, 2010 · CIK: 0001090009 · Accession: 0000000000-10-071581
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File numbers found in text: 000-27719
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December 1, 2010 R. Arthur Seaver, Jr. Chief Executive Officer Southern First Bancshares, Inc. 100 Verdae Boulevard, Suite 100 Greenville, South Carolina 29606 Re: Southern First Bancshares, Inc. Form 10-K for the fiscal year ended December 31, 2009 Form 10-Q for the quarterly period ended March 31, 2010 Form 10-Q for the quarterly period ended June 30, 2010 Form 10-Q for the quarterly p eriod ended September 30, 2010 File No. 000-27719 Dear Mr. Seaver: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, John P. Nolan Senior Assistant Chief Accountant