SecProbe.io

May 31, 2012
 Via E-mail

Mr. R. Arthur Seaver, Jr. Chief Executive Officer Southern First Bancshares, Inc. 100 Verdae Blvd., Suite 100 Greenville, SC 29607
Re: Southern First Bancshares, Inc.
Registration Statement on Form S-1 Filed May 7, 2012 Supplemental Comments
  File No. 333-181198

Dear Mr. Seaver:

We have reviewed your registration statement and have the following additional
comments.  We have limited our review to those i ssues we have addressed in our comments.  In
some of our comments, we may ask you to provi de us with information so we may better
understand your disclosure.
 Please respond to this letter by amending your registration statement and providing the
requested information.  Where you do not beli eve our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.

After reviewing any amendment to your re gistration statement and the information you
provide in response to these comments, we may have additional comments.
 Prospectus Cover Page

1. Once you have named your underwriter(s), plea se provide a brief description of the
underwriting arrangements.  For example, describe whether the underwriters may be
required to purchase any speci fic number or dollar amount of securities in certain
circumstances.  Refer to Item  501(b)(8) of Regulation S-K.
 Summary

 The Offering, page 2

 2. Please revise your summary to provide a comp arison of your earnings to fixed charges.

Mr. R. Arthur Seaver, Jr. Southern First Bancshares, Inc. May 31, 2012 Page 2

 3. If you intend to bid in the offering, please re vise your summary to disclose the current
capital ratios, for the company and the bank, and your anticipated capital ratios assuming
the company is a successful bidder.  We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disc losure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
 If you have questions or comme nts please contact Michael F.  Johnson, Staff Attorney, at
(202) 551-3477.  If you require further assist ance, you may contact me at (202) 551-3434.

Sincerely,
   /s/ Michael R. Clampitt
Michael R. Clampitt Senior Counsel