-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, S1hO1BZJQjnFuX3Bov0pYGHR+//aO/ujGwtI2+7tZSFbWf1CsjD89mrlbxGtv0ng zIpKGsfT53U6LkRYfaqrzQ== 0001193125-07-196517.txt : 20080122 0001193125-07-196517.hdr.sgml : 20080121 20070906162305 ACCESSION NUMBER: 0001193125-07-196517 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070906 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ameris Bancorp CENTRAL INDEX KEY: 0000351569 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 581456434 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 24 2/ND/ AVENUE CITY: MOULTRIE STATE: GA ZIP: 31768 BUSINESS PHONE: 9128901111 MAIL ADDRESS: STREET 1: PO BOX 1500 CITY: MOULTRIE STATE: GA ZIP: 31776 FORMER COMPANY: FORMER CONFORMED NAME: ABC BANCORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ABC HOLDING CO DATE OF NAME CHANGE: 19870119 CORRESP 1 filename1.htm Correspondence

September 6, 2007

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4561

Washington, DC 20549

Attention: Mr. John P. Nolan

 

  Re: Ameris Bancorp
       Form 10-K for Fiscal Year Ended December 31, 2006
       Filed March 13, 2007
       Forms 10-Q for Fiscal Quarters Ended March 31, 2007 and June 30, 2007
       File No. 001-13901

Ladies and Gentlemen:

Ameris Bancorp, a Georgia corporation (the “Company”), hereby transmits for filing the Company’s responses to comments of the Staff contained in the letter from John P. Nolan to the undersigned dated August 24, 2007. For the Staff’s convenience, the numbered paragraphs below correspond to the paragraph numbers in the Staff’s August 24, 2007 letter.

Form 10-K, filed March 13, 2007

Results of Operations, page 30

Allowance and Provision for Loan Losses, page 34

1. The Company will amend Item 9A of the Form 10-K as requested. A proposed amendment will be reviewed with the Staff before filing.

2. The Company intends to file an amended Form 10-K to revise the tabular presentation of the allocation of the allowance for loan losses as soon as practicable after the Company has reviewed proposed amendments with the Staff. The Company anticipates requiring approximately 10 business days to conclude the preparation of the amended Form 10-K and to review the amendments with the Staff before filing.

Any comments or questions regarding the Annual Report or this letter should be directed to the undersigned at telephone (229) 890-1111 or facsimile (229) 890-2235.

Securities and Exchange Commission

September 6, 2007

Page 2

Sincerely,

/s/ Edwin W. Hortman, Jr.

Edwin W. Hortman, Jr.

President & CEO

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