SEC Comment Letter 0000000000-26-001401 to SOUTHERN FIRST BANCSHARES INC (SFST)
SOUTHERN FIRST BANCSHARES INC
Date: Feb. 10, 2026 · CIK: 0001090009 · Accession: 0000000000-26-001401
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293279
Letter
Re: Southern First Bancshares, Inc. Registration Statement on Form S-3 Filed February 06, 2026 File No. 333-293279 Dear R. Arthur Seaver, Jr.:
February 10, 2026
R. Arthur Seaver, Jr. Chief Executive Officer Southern First Bancshares, Inc. 6 Verdae Boulevard Greenville, SC 29607
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 Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Brittany M. McIntosh
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 10, 2026 R. Arthur Seaver, Jr. Chief Executive Officer Southern First Bancshares, Inc. 6 Verdae Boulevard Greenville, SC 29607 Re: Southern First Bancshares, Inc. Registration Statement on Form S-3 Filed February 06, 2026 File No. 333-293279 Dear R. Arthur Seaver, Jr.: 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 Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Brittany M. McIntosh </TEXT> </DOCUMENT>