0001144204-11-048397.txt : 20120103 0001144204-11-048397.hdr.sgml : 20120102 20110818142348 ACCESSION NUMBER: 0001144204-11-048397 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110818 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CORNERSTONE BANCSHARES INC CENTRAL INDEX KEY: 0001038773 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 621175427 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4154 RINGGOLD RD CITY: CHATTANOOGA STATE: TN ZIP: 37412-416 BUSINESS PHONE: 4236982454 MAIL ADDRESS: STREET 1: 4154 RINGGOLD RD CITY: CHATTANOOGA STATE: TN ZIP: 37412-0416 FORMER COMPANY: FORMER CONFORMED NAME: EAST RIDGE BANCSHARES INC DATE OF NAME CHANGE: 19970507 CORRESP 1 filename1.htm Unassociated Document
Suite 1000 Volunteer Building
832 Georgia Avenue
Chattanooga, Tennessee  37402-2289
(423) 756-6600
Fax (423) 785-8480
  
Frank M. Williams
Direct Dial  (423) 785-8206
Direct Fax   (423) 785-8426
fwilliams@millermartin.com
 
August 15, 2011

VIA EDGAR CORRESPONDENCE

Mr. David Lin
Division of Corporate Finance
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
 
  Re:
Cornerstone Bancshares, Inc.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed March 31, 2011
Form 10-Q for Fiscal Year ended March 31, 2011
Filed May 16, 2011
File No. 000-30497
 
Dear Mr. Lin:

We represent Cornerstone Bancshares, Inc. (“Cornerstone”) and will assist them in responding to the comment letter dated August 10, 2011 from Matt S. McNair, Attorney-Adviser.  The purpose of this letter is to confirm that Cornerstone will respond to the comment letter on or before September 9, 2011, based on your conversation with Scott McGinness of our law firm.
 
Please call me at (423) 785-8206 or Scott McGinness at (423) 785-8284 if your have any questions or would like to discuss anything else related to this matter.
 
 
Very truly yours,



Frank M. Williams
 
FMW/pym
W. Scott McGinness, Jr., Esq.