SEC Comment Letter 0000000000-23-004247 to SOUTHERN FIRST BANCSHARES INC (SFST)
SOUTHERN FIRST BANCSHARES INC
Date: April 26, 2023 · CIK: 0001090009 · Accession: 0000000000-23-004247
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271291
Letter
United States securities and exchange commission logo April 26, 2023 R. Arthur Seaver, Jr. Chief Executive Officer Southern First Bancshares, Inc. 6 Verdae Boulevard Greenville, South Carolina 29607 Re:Southern First Bancshares, Inc. Registration Statement on Form S-3 Filed April 17, 2023 File No. 333-271291 Dear R. Arthur 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 John Stickel at 202-551-3324 with any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
April 26, 2023
R. Arthur Seaver, Jr.
Chief Executive Officer
Southern First Bancshares, Inc.
6 Verdae Boulevard
Greenville, South Carolina 29607
Re:Southern First Bancshares, Inc.
Registration Statement on Form S-3
Filed April 17, 2023
File No. 333-271291
Dear R. Arthur 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 John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance