Correspondence 0001206774-26-000074 from SOUTHERN FIRST BANCSHARES INC (SFST)
SOUTHERN FIRST BANCSHARES INC
Date: Feb. 11, 2026 · CIK: 0001090009 · Accession: 0001206774-26-000074
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File numbers found in text: 333-293279
Letter
Southern First Bancshares, Inc.
6 Verdae Boulevard
Greenville, SC 29607
February 11, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Robert Arzonetti
Re: Southern First Bancshares, Inc.
Registration Statement on Form S-3
File No. 333-293279
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request 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 Friday, February 13, 2026, or as soon as practicable thereafter.
Once the Registration Statement has been declared effective, please confirm that event with our counsel, Brittany M. McIntosh of Nelson Mullins Riley & Scarborough LLP, by email at brittany.mcintosh@nelsonmullins.com or by telephone at (864) 373-2326.
Very
truly yours,
/s/
Christian J. Zych
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CORRESP 1 filename1.htm Southern First Bancshares, Inc. 6 Verdae Boulevard Greenville, SC 29607 February 11, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attn: Robert Arzonetti Re: Southern First Bancshares, Inc. Registration Statement on Form S-3 File No. 333-293279 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request 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 Friday, February 13, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please confirm that event with our counsel, Brittany M. McIntosh of Nelson Mullins Riley & Scarborough LLP, by email at brittany.mcintosh@nelsonmullins.com or by telephone at (864) 373-2326. Very truly yours, /s/ Christian J. Zych Christian J. Zych Chief Financial Officer