SEC Comment Letter for Southern States Bancshares, Inc. (SSBK) (CIK 0001689731) — Oct 12, 2022
Southern States Bancshares, Inc. (SSBK) (CIK 0001689731)
Date: Oct. 12, 2022 · CIK: 0001689731 · Accession: 0000000000-22-011199
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File numbers found in text: 333-267772
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United States securities and exchange commission logo
October 12, 2022
Stephen W. Whatley
Chairman and Chief Executive Officer
Southern States Bancshares, Inc.
615 Quintard Ave.
Anniston, AL 36201
Re:Southern States Bancshares, Inc.
Registration Statement on Form S-3
Filed October 7, 2022
File No. 333-267772
Dear Stephen W. Whatley:
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 David Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance