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SEC Company Response from SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009) (SFST) — Jan 3, 2020

SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)
Date: Jan. 3, 2020 · CIK: 0001090009 · Accession: 0001206774-20-000014

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File numbers found in text: 333-235465

Date
January 3, 2020
Author
By
Form
CORRESP
Company
SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)

Letter

Southern First Bancshares, Inc. 100 Verdae Boulevard, Suite 100 Greenville, South Carolina 29607

January 3, 2020

U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549

Attention:

Sonia Bednarowski

Dietrich King

Division of Corporation Finance

Office of Financial Services

Re:

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

Registration Statement on Form S-4 (File No. 333-235465)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933 (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., Eastern Time, on Tuesday, January 7, 2020, or as soon thereafter as possible.

The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2246 with any questions or comments.

Sincerely,
Southern First Bancshares, Inc.

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CORRESP
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Southern First Bancshares, Inc.
100 Verdae Boulevard, Suite
100 Greenville, South Carolina 29607

January 3, 2020

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

   Attention:

   Sonia Bednarowski

   Dietrich King

   Division of Corporation Finance

   Office of Financial Services

   Re:

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

   Registration Statement on Form S-4 (File No. 333-235465)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933 (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., Eastern Time, on Tuesday, January 7, 2020, or as soon thereafter as possible.

The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2246 with any questions or comments.

   Sincerely,

   Southern First Bancshares, Inc.

   By:

   /s/ Michael D. Dowling

   Michael D. Dowling

   Chief Financial Officer