October 11, 2011
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Ms. Sharon M. Blume
Re: | Ameris Bancorp |
Form 10-K for the fiscal year ended December 31, 2010
Filed March 16, 2011
Form 8-K
Filed July 21, 2011
File No. 001-13901
Ladies and Gentlemen:
Pursuant to the telephone discussion between Benjamin Phippen and Dennis Zember on Tuesday, October 11, 2011, Ameris Bancorp, a Georgia corporation (the Company), hereby confirms that it is the Companys intention to transmit for filing the Companys responses to comments of the Staff contained in the letter from Ms. Sharon M. Blume to the undersigned dated September 27, 2011 on or before Friday, October 21, 2011.
Any additional comments or questions regarding this correspondence should be directed to the undersigned at telephone (229) 890-1111 or facsimile (229) 890-2235.
Sincerely,
/s/ Dennis J. Zember Jr.
Dennis J. Zember Jr., Executive Vice
President and Chief Financial Officer