SEC Company Response from SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009) (SFST) — Apr 7, 2017

SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)
Date: April 7, 2017 · CIK: 0001090009 · Accession: 0001206774-17-001125

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-217031

Date

April 7, 2017

Author

Michael D. Dowling

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 Southern First Bancshares, Inc. (the “Registrant”) Registration Statement on Form S-3 (File No. 333-217031)

Re:

Dear Mr. Dorton:

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 4:00 p.m., New York City time, on Tuesday, April 11, 2017.

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

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;

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

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
1
filename1.htm

April 7, 2017

Will Dorton
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-3 (File No. 333-217031)

Dear Mr. Dorton:

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
4:00 p.m., New York City time, on Tuesday, April 11, 2017.

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

SecProbe.io