SEC Comment Letter for SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009) (SFST) — Apr 10, 2017
SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)
Date: April 10, 2017 · CIK: 0001090009 · Accession: 0000000000-17-012185
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-217031
Letter
Mail Stop 4720 April 7, 2017 R. Arthur Seaver, Jr. Chief Executive Officer Southern First Bancshares, Inc. 100 Verdae Boulevard, Suite 100 Greenville, SC 29606
Re: Southern First Bancshares, Inc. Registration Statement on Form S-3 Filed March 30, 2017 File No. 333-217031
Dear Mr. Seaver :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact William H. Dorton, Staff Attorney, at (202) 551 -3107 with any questions.
Sincerely,
/s/ Dietrich A. King
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Mail Stop 4720 April 7, 2017 R. Arthur Seaver, Jr. Chief Executive Officer Southern First Bancshares, Inc. 100 Verdae Boulevard, Suite 100 Greenville, SC 29606 Re: Southern First Bancshares, Inc. Registration Statement on Form S-3 Filed March 30, 2017 File No. 333-217031 Dear Mr. Seaver : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact William H. Dorton, Staff Attorney, at (202) 551 -3107 with any questions. Sincerely, /s/ Dietrich A. King Dietrich A. King Assistant Director Office of Financial Services