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SEC Company Response from SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009) (SFST) — Jun 21, 2012

SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)
Date: June 21, 2012 · CIK: 0001090009 · Accession: 0001090009-12-000019

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File numbers found in text: 333-181198

Date
June 21, 2012
Author
Southern
Form
CORRESP
Company
SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)

Letter

Securities and Exchange Commission Division of Corporation Finance 100 F. Street NE Washington, D.C. 20549 Re: Southern First Bancshares, Inc. (the “Registrant”) Registration Statement on Form S-1 (File No. 333-181198)

Dear Mr. Johnson:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., New York City time, on Monday, June 25, 2012.

In connection with this request, the Registrant hereby acknowledges that:

1. should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

2. the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

3. the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Remainder of the Page Intentionally Left Blank]

Very truly yours,
Southern
First Bancshares, Inc.

Show Raw Text
CORRESP
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filename1.htm

SFST Acceleration

Southern
First

P.O. Box
17465 - Greenville,
SC 29606

(864)679-9000

June 21, 2012

Michael F. Johnson

Staff Attorney

Securities and Exchange
Commission

Division of Corporation
Finance

100 F. Street NE

Washington,
D.C. 20549

            Re:       Southern First Bancshares, Inc.
(the “Registrant”)

Registration Statement on Form S-1 (File No. 333-181198)

Dear
Mr. Johnson:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended (the “Securities Act”), the Registrant hereby requests that the
effective date for the above-referenced Registration Statement be accelerated
so that it will be declared effective under the Securities Act at 9:00 a.m.,
New York City time, on Monday, June 25, 2012.

In connection with this request, the Registrant hereby
acknowledges that:

1.         should
the Securities and Exchange Commission (the “Commission”) or the staff of the
Commission (the “Staff”), acting pursuant to delegated authority, declare the
Registration Statement effective, it does not foreclose the Commission from
taking any action with respect to the Registration Statement;

2.         the
action of the Commission or the Staff, acting pursuant to delegated authority,
in declaring the Registration Statement effective, does not relieve the
Registrant from its full responsibility for the adequacy and accuracy of the
disclosure in the Registration Statement; and

3.         the
Registrant may not assert Staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States.

[Remainder of the Page Intentionally Left Blank]

                                                Very truly yours,

                                                Southern
First Bancshares, Inc.

                                                By:    /s/Michael D. Dowling

                                          Name:
Michael D. Dowling

                                          Title:    Chief Financial
Officer

2