CORRESP

0001193125-11-268552.txt : 20120126 0001193125-11-268552.hdr.sgml : 20120126 20111011174436 ACCESSION NUMBER: 0001193125-11-268552 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111011 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 CORRESP

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 Company’s intention to transmit for filing the Company’s 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