SEC Comment Letter 0000000000-22-013314 to Southern States Bancshares, Inc. (SSBK) (CIK 0001689731)
Southern States Bancshares, Inc. (SSBK) (CIK 0001689731)
Date: Dec. 9, 2022 · CIK: 0001689731 · Accession: 0000000000-22-013314
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File numbers found in text: 333-268673
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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.