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Correspondence 0001206774-23-000651 from SOUTHERN FIRST BANCSHARES INC (SFST)

SOUTHERN FIRST BANCSHARES INC
Date: May 1, 2023 · CIK: 0001090009 · Accession: 0001206774-23-000651

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File numbers found in text: 333-271291

Date
May 3, 2023
Author
Southern
Form
CORRESP
Company
SOUTHERN FIRST BANCSHARES INC

Letter

Securities and Exchange Commission Division of Corporation Finance Washington, D.C. 20549 Southern First Bancshares, Inc. (the “Registrant”) Registration Statement on Form S-3 (File No. 333-271291)

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 Wednesday, May 3, 2023, or as soon as practical thereafter.

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

May
1, 2023

John Stickel

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. 333-271291)

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 Wednesday, May 3, 2023, or as soon as practical thereafter.

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/ R. Arthur Seaver

    R.
    Arthur Seaver

    Chief
    Executive Officer