0001206774-17-001125.txt : 20170509 0001206774-17-001125.hdr.sgml : 20170509 20170407172203 ACCESSION NUMBER: 0001206774-17-001125 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20170407 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOUTHERN FIRST BANCSHARES INC CENTRAL INDEX KEY: 0001090009 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 582459561 STATE OF INCORPORATION: SC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 VERDAE BOULEVARD STREET 2: SUITE 100 CITY: GREENVILLE STATE: SC ZIP: 29607 BUSINESS PHONE: 8646799000 MAIL ADDRESS: STREET 1: 100 VERDAE BOULEVARD STREET 2: SUITE 100 CITY: GREENVILLE STATE: SC ZIP: 29607 FORMER COMPANY: FORMER CONFORMED NAME: GREENVILLE FIRST BANCSHARES INC DATE OF NAME CHANGE: 19990707 CORRESP 1 filename1.htm

April 7, 2017

Will Dorton
Attorney
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, D.C. 20549

      

Re:

      

Southern First Bancshares, Inc. (the “Registrant”)

          

Registration Statement on Form S-3 (File No. 333-217031)

Dear Mr. Dorton:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 4:00 p.m., New York City time, on Tuesday, April 11, 2017.

In connection with this request, the Registrant hereby acknowledges that:

1.        should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 
2. the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
 
3. the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Remainder of the Page Intentionally Left Blank]



Very truly yours,

 

Southern First Bancshares, Inc.

 
By: /s/ Michael D. Dowling
Name:    Michael D. Dowling
Title: Chief Financial Officer


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