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 April 1, 2025

Stephen R. Stone
President and CEO
CoastalSouth Bancshares, Inc.
400 Galleria Parkway, Suite 1900
Atlanta, GA 30339

 Re: CoastalSouth Bancshares, Inc.
 Draft Registration Statement on Form S-1
 Submitted March 5, 2025
 CIK No. 0001297107
Dear Stephen R. Stone:

 We have reviewed your draft registration statement and have the
following comments.

 Please respond to this letter by providing the requested information and
either
submitting an amended draft registration statement or publicly filing your
registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

 After reviewing the information you provide in response to this letter
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement Form S-1
Cover Page

1. Please disclose on the cover page, and as appropriate throughout the
registration
 statement, if your offering is contingent on receipt of certification to
list on the NYSE.
 In addition, clarify when you expect to apply to list on the NYSE.
2. We note that on the cover page and elsewhere throughout the registration
statement,
 you state that you and the selling shareholders will be offering shares
of your common
 stock. We further note your disclosure on page 49 that you have both
"voting" and
 "non-voting" common stock. Please revise your disclosure on the cover
page and
 elsewhere as appropriate to clarify which type of common stock is being
offered.
 April 1, 2025
Page 2
Our Three Growth Strategies, page 3

3. Please discuss whether you have future plans for branch growth. If you
have plans,
 indicate which area you expect to focus on and whether it would be
through de novo
 branching or otherwise.
Our Competitive Advantage - Our Six Non-Financial Value Drivers, page 5

4. The disclosure in the summary should be a balanced presentation of your
business.
 Please balance the description of your competitive strengths with
equally prominent
 disclosure of the challenges you face and the risks and limitations that
could harm
 your business. For example, and without limitation, please balance your
discussion
 with a discussion of the added risks of commercial real estate lending,
that the
 majority of the comparable banks you list on page 16 have more total
assets than you
 and targeting small to medium-sized businesses as loan clients.
Prospectus Summary
Diversification, page 8

5. Please revise your disclosure here and elsewhere as appropriate to
disclose the overall
 percentage of your gross loan portfolio that is secured by commercial
real estate.
Our Community bank, page 9

6. Please indicate here and in the section beginning at the bottom of page
79, which
 market area each of your branches are located.
Cautionary Note Regarding Forward-Looking Statements, page 46

7. We note your statement that "[y]ou should not rely on any
forward-looking
 statements, which represent [y]our beliefs, assumptions and estimates
only as of the
 dates on which they were made, as predictions of future events." Such
statement may
 imply an inappropriate disclaimer of liability for such third-party
information. Please
 revise to remove any any implication that investors are not entitled to
rely on
 information in your registration statement.
Management's Discussion and Analysis
Total Assets, page 59

8. We note your disclosure on page 59 that "the increasing trend in total
assets was
 primarily attributable to an increase in gross LHFI..." Please reconcile
this
 disclosure with your disclosure on page 60 that says "Gross LHFI
remained relatively
 flat at approximately $1.4 billion as of December 31, 2024 and 2023" or
revise as
 necessary.
Liquidity, page 70

9. We note your disclosure that you monitor your liquidity position on a
continual basis.
 Please revise your filing to identify the group responsible for
monitoring your
 liquidity position and discuss in more detail any liquidity policy
guidelines and
 metrics you use to manage your liquidity, such as coverage ratios or
specific
 thresholds, as applicable, and whether you complied with your internal
guidelines
 with respect to these metrics for each of the periods presented.
 April 1, 2025
Page 3

Contractual Obligations, page 72

10. We note the contractual obligations table on page 72 does not include
other
 borrowings from the table on page F-31. Please revise your total
contractual
 obligation table to include other borrowings or tell us why you believe
other
 borrowings should not be included in that table.
Principal and Selling Shareholders, page 106

11. Please revise your disclosure here to identify the selling shareholders
and provide all
 the appropriate information required by Item 507 of Regulation S-K.
Item 16 - Exhibits and Financial Statement Schedules, page II-3

12. We note your references to employment agreements with your named
executive
 officers on pages 100 to 101. Please file these agreement as exhibits or
advise. Refer
 to Item 601(b)(10) of Regulation S-K.
 Please contact Lory Empie at 202-551-3714 or William Schroeder at
202-551-3294 if
you have questions regarding comments on the financial statements and related
matters. Please contact Robert Arzonetti at 202-551-8819 or Todd Schiffman at
202-551-
3491 with any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: Mark Kanaly
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