SEC Comment Letter 0000000000-24-006294 to Business First Bancshares, Inc. (BFST)

Business First Bancshares, Inc.
Date: May 31, 2024 · CIK: 0001624322 · Accession: 0000000000-24-006294

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File numbers found in text: 333-279754

Date

May 31, 2024

Author

Office of Finance

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Business First Bancshares, Inc.

Letter

United States securities and exchange commission logo May 31, 2024 David R. Melville, III President, CEO and Acting Chairman of the Board 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 28, 2024 File No. 333-279754 Dear David R. 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Kevin Strachan, Esq.

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United States securities and exchange commission logo
May 31, 2024
David R. Melville, III
President, CEO and Acting Chairman of the Board
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 28, 2024
File No. 333-279754
Dear David R. 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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Kevin Strachan, Esq.

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