SEC Comment Letter for SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009) (SFST) — Apr 16, 2020
SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)
Date: April 16, 2020 · CIK: 0001090009 · Accession: 0000000000-20-003307
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-237653
Letter
April 16, 2020 R. Arthur Seaver Chief Executive Officer Southern First Bancshares, Inc. 100 Verdae Boulevard, Suite 100 Greenville, South Carolina 29607 Re:Southern First Bancshares, Inc. Registration Statement on Form S-3 Filed April 13, 2020 File No. 333-237653 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 Donald E. Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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April 16, 2020
R. Arthur Seaver
Chief Executive Officer
Southern First Bancshares, Inc.
100 Verdae Boulevard, Suite 100
Greenville, South Carolina 29607
Re:Southern First Bancshares, Inc.
Registration Statement on Form S-3
Filed April 13, 2020
File No. 333-237653
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 Donald E. Field at 202-551-3680 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance