SEC Comment Letter for Business First Bancshares, Inc. (BFST) (CIK 0001624322) (BFST) — May 9, 2018
Business First Bancshares, Inc. (BFST) (CIK 0001624322)
Date: May 9, 2018 · CIK: 0001624322 · Accession: 0000000000-18-014437
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Mail Stop 4720 May 9, 2018 David R. Melville III President and Chief Executive Officer Business First Bancshares, Inc. 500 Laurel Street, Suite 101 Baton Rouge, LA 70801 Re: Business First Bancshares, Inc. Registration Statement on Form S -3 Filed May 4, 2018 File No. 333 -224692 Dear Mr. Melville : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contac t David Lin , Staff Attorney, at (202) 551 -3552 with any questions. Sincerely, /s/ Era Anagnosti Era Anagnosti Legal Branch Chief Office of Financial Services cc: John T. Wilson, Jr., Esq.