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
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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