SEC Comment Letter for SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009) (SFST) — Dec 17, 2019
SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)
Date: Dec. 17, 2019 · CIK: 0001090009 · Accession: 0000000000-19-016483
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Reasoning
File numbers found in text: 333-235465
Letter
December 17, 2019 Michael D. Dowling Chief Financial Officer Southern First Bancshares, Inc. 100 Verdae Boulevard Suite 100 Greenville, SC 29606 Re:Southern First Bancshares, Inc. Registration Statement on Form S-4 Filed December 12, 2019 File No. 333-235465 Dear Mr. Dowling: 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 Sonia Bednarowski at 202-551-3666 or Dietrich King at 202-551- 8071 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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December 17, 2019
Michael D. Dowling
Chief Financial Officer
Southern First Bancshares, Inc.
100 Verdae Boulevard
Suite 100
Greenville, SC 29606
Re:Southern First Bancshares, Inc.
Registration Statement on Form S-4
Filed December 12, 2019
File No. 333-235465
Dear Mr. Dowling:
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 Sonia Bednarowski at 202-551-3666 or Dietrich King at 202-551-
8071 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance