CORRESP Filing
Bank First Corp
Date: Sept. 26, 2025 · CIK: 0001746109 · Accession: 0001104659-25-093931
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File numbers found in text: 333-290230
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CORRESP 1 filename1.htm BANK FIRST CORPORATION 402 NORTH 8 TH STREET MANITOWOC, WISCONSIN 54220 September 26, 2025 Via EDGAR and e-mail U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Robert Arzonetti Re: Bank First Corporation (the " Company ") Registration Statement on Form S-4 Filed September 12, 2025 (amended on September 26, 2025) File No. 333-290230 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the " Securities Act "), the Company hereby requests that the Securities and Exchange Commission (the " Commission ") accelerate the effective date of the Registration Statement and declare the Registration Statement effective under the Securities Act at 5:00 p.m., Eastern Time, on Tuesday, September 30, 2025, or as soon thereafter as practicable. Please contact Olivia Weber at (404) 881-7298 of Alston & Bird LLP with any questions you may have concerning this request and to confirm when this request for acceleration has been granted. Sincerely, Bank First Corporation By: /s/ Kevin LeMahieu Kevin LeMahieu Chief Financial Officer