TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 9, 2021 Matthew Switzer Executive Vice President and Chief Financial Officer Primis Financial Corp. 6830 Old Dominion Drive McLean, VA 22101 Re: Primis Financial Corp. Registration Statement on Form S-3 Filed April 5, 2021 File No. 333-255045 Dear Mr. Switzer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact David Lin at (202) 551-3552 with any questions. Sincerely, Division of Corporation Finance Office of Finance