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SEC Company Response from SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009) (SFST) — Apr 17, 2020

SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)
Date: April 17, 2020 · CIK: 0001090009 · Accession: 0001206774-20-001192

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File numbers found in text: 333-237653

Date
April 17, 2020
Author
By
Form
CORRESP
Company
SOUTHERN FIRST BANCSHARES INC (SFST) (CIK 0001090009)

Letter

Donald E. Field Attorney 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. 333-237653)

Re:

Dear Mr. Field:

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 Tuesday, April 21, 2020.

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.

Show Raw Text
CORRESP
1
filename1.htm

April 17, 2020

Donald E. Field
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. 333-237653)

Dear Mr. Field:

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 Tuesday, April 21, 2020.

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