SEC Comment Letter for Business First Bancshares, Inc. (BFST) (CIK 0001624322) (BFST) — Feb 21, 2020
Business First Bancshares, Inc. (BFST) (CIK 0001624322)
Date: Feb. 21, 2020 · CIK: 0001624322 · Accession: 0000000000-20-001609
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File numbers found in text: 333-236472
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February 20, 2020
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-4
Filed February 18, 2020
File No. 333-236472
Dear Mr. Melville III:
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 contact Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance