Correspondence 0001628280-22-031704 from Southern States Bancshares, Inc. (SSBK) (CIK 0001689731)
Southern States Bancshares, Inc. (SSBK) (CIK 0001689731)
Date: Dec. 12, 2022 · CIK: 0001689731 · Accession: 0001628280-22-031704
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File numbers found in text: 333-268673
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CORRESP 1 filename1.htm Document December 12, 2022 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Madeleine Mateo Re: Southern States Bancshares, Inc. Registration Statement on Form S-4 File No. 333-268673 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Southern States Bancshares, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on Wednesday, December 14, 2022, or as soon thereafter as practicable on such date, or at such other time as the Company or its counsel, Jones Walker LLP, request by telephone that such Registration Statement be declared effective. Please contact Mike Waters or Clint Smith of Jones Walker LLP, counsel to the Company, at (205) 244-5210 or (504) 582-8429, respectively, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, SOUTHERN STATES BANCSHARES, INC. By: /s/ Lynn Joyce Name: Lynn Joyce Title: Senior Executive Vice President and Chief Financial Officer Cc: Mike Waters, Jones Walker LLP Clint Smith, Jones Walker LLP Thomas Kimball, Jones Walker LLP 615 Quintard Ave s Anniston, AL 36201 s Office: (256) 241-1092 s www.southernstatesbank.net