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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

Date
September 26, 2025
Author
By
Form
CORRESP
Company
Bank First Corp

Letter

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

Show Raw Text
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