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
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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