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SEC Comment Letter for Bank First Corp (BFC) (CIK 0001746109) (BFC) — Apr 15, 2019

Bank First Corp (BFC) (CIK 0001746109)
Date: April 15, 2019 · CIK: 0001746109 · Accession: 0000000000-19-007140

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File numbers found in text: 333-230784

Date
April 15, 2019
Author
Kelly Dvorak
Form
UPLOAD
Company
Bank First Corp (BFC) (CIK 0001746109)

Letter

April 15, 2019 Kelly Dvorak General Counsel Bank First National Corporation 402 N. 8th Street Manitowoc, WI 54220 Re:Bank First National Corporation Registration Statement on Form S-4 Filed April 9, 2019 File No. 333-230784 Dear Ms. Dvorak: 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 Eric Envall at (202) 551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services

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April 15, 2019
Kelly Dvorak
General Counsel
Bank First National Corporation
402 N. 8th Street
Manitowoc, WI 54220
Re:Bank First National Corporation
Registration Statement on Form S-4
Filed April 9, 2019
File No. 333-230784
Dear Ms. Dvorak:
            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 Eric Envall at (202) 551-3234 with any questions.
Sincerely,
Division of Corporation Finance
Office of Financial Services