SEC Comment Letter 0000000000-24-007774 to Business First Bancshares, Inc. (BFST)

Business First Bancshares, Inc.
Date: July 9, 2024 · CIK: 0001624322 · Accession: 0000000000-24-007774

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File numbers found in text: 001-38447

Date

July 9, 2024

Author

Office of Finance

Form

UPLOAD

Company

Business First Bancshares, Inc.

Letter

July 9, 2024 Greg Robertson Chief Financial Officer Business First Bancshares, Inc. 500 Laurel Street, Suite 101 Baton Rouge, Louisiana 70801 Re:Business First Bancshares, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-38447 Dear Greg Robertson: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Finance

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July 9, 2024
Greg Robertson
Chief Financial Officer
Business First Bancshares, Inc.
500 Laurel Street, Suite 101
Baton Rouge, Louisiana 70801
Re:Business First Bancshares, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-38447
Dear Greg Robertson:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Finance

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