SEC Comment Letter for Bank First Corp (BFC) (CIK 0001746109) (BFC) — Jan 30, 2020

Bank First Corp (BFC) (CIK 0001746109)
Date: Jan. 30, 2020 · CIK: 0001746109 · Accession: 0000000000-20-000854

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File numbers found in text: 333-236067

Date

January 30, 2020

Author

Office of Finance

Form

UPLOAD

Company

Bank First Corp (BFC) (CIK 0001746109)

Letter

January 30, 2020 Kelly M. Dvorak General Counsel Bank First Corporation 402 N. 8th Street Manitowoc, Wisconsin 54220 Re:Bank First Corporation Registration Statement on Form S-4 Filed January 24, 2020 File No. 333-236067 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 Finance

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January 30, 2020
Kelly M. Dvorak
General Counsel
Bank First Corporation
402 N. 8th Street
Manitowoc, Wisconsin 54220
Re:Bank First Corporation
Registration Statement on Form S-4
Filed January 24, 2020
File No. 333-236067
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 Finance

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