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
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CORRESP 1 filename1.htm 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