SEC Company Response from Bank First Corp (BFC) (CIK 0001746109) (BFC) — Apr 22, 2022

Bank First Corp (BFC) (CIK 0001746109)
Date: April 22, 2022 · CIK: 0001746109 · Accession: 0001104659-22-049061

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File numbers found in text: 333-263865

Date

April 22, 2022

Author

Form

CORRESP

Company

Bank First Corp (BFC) (CIK 0001746109)

Letter

Re: Bank First Corporation (the “Company”) Registration Statement on Form S-4 (File No. 333-263865), as amended (the “Registration Statement”)—Acceleration Request

BANK FIRST CORPORATION

April 22, 2022

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement, as amended, effective under the Securities Act at 4:00 p.m., Eastern Time, on Tuesday, April 26, 2022, or as soon thereafter as practicable. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.

Sincerely,
Bank First Corporation

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CORRESP
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filename1.htm

BANK
FIRST CORPORATION

April 22, 2022

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 Re: Bank First Corporation (the “Company”) Registration Statement on Form S-4 (File No.
333-263865), as amended (the “Registration Statement”)—Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities and Exchange
Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare
the Registration Statement, as amended, effective under the Securities Act at 4:00 p.m., Eastern Time, on Tuesday, April 26, 2022, or
as soon thereafter as practicable. The Company also requests the Commission to specifically confirm such effective date and time to the
Company in writing.

    Sincerely,

    Bank First Corporation

    By:
    /s/ Kevin LeMahieu

    Kevin LeMahieu

    Chief Financial Officer

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