SEC Comment Letter for Southern States Bancshares, Inc. (SSBK) (CIK 0001689731) — Dec 9, 2022
Southern States Bancshares, Inc. (SSBK) (CIK 0001689731)
Date: Dec. 9, 2022 · CIK: 0001689731 · Accession: 0000000000-22-013314
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Reasoning
File numbers found in text: 333-268673
Letter
United States securities and exchange commission logo December 9, 2022 Stephen 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-4 Filed December 5, 2022 File No. 333-268673 Dear Stephen 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 Madeleine Mateo at 202-957-9365 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Michael Waters, Esq.
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United States securities and exchange commission logo
December 9, 2022
Stephen 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-4
Filed December 5, 2022
File No. 333-268673
Dear Stephen 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 Madeleine Mateo at 202-957-9365 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Michael Waters, Esq.