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SEC Comment Letter 0000000000-24-007794 to Business First Bancshares, Inc. (BFST)

Business First Bancshares, Inc.
Date: July 10, 2024 · CIK: 0001624322 · Accession: 0000000000-24-007794

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File numbers found in text: 333-280245

Date
July 10, 2024
Author
Office of Finance
Form
UPLOAD
Company
Business First Bancshares, Inc.

Letter

July 10, 2024 David R. Melville, III President and CEO 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 June 17, 2024 File No. 333-280245 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

Show Raw Text
July 10, 2024
David R. Melville, III
President and CEO
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 June 17, 2024
File No. 333-280245
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