-----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, UMpjIZXRnNqTzq8euyqkpC6Xar0z+GLi7eyt/YOSHLdnioq4hDNtPxG2+p1nI6cl gX9+YpAWlVyyPtoPN8KXpg== 0000038723-08-000028.txt : 20080519 0000038723-08-000028.hdr.sgml : 20080519 20080402181515 ACCESSION NUMBER: 0000038723-08-000028 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST FRANKLIN FINANCIAL CORP CENTRAL INDEX KEY: 0000038723 STANDARD INDUSTRIAL CLASSIFICATION: PERSONAL CREDIT INSTITUTIONS [6141] IRS NUMBER: 580521233 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 135 E TUGALO ST STREET 2: P O BOX 880 CITY: TOCCOA STATE: GA ZIP: 30577 BUSINESS PHONE: 4048867571 MAIL ADDRESS: STREET 1: 135 EAST TUGALO STREET STREET 2: PO BOX 880 CITY: TOCCOA STATE: GA ZIP: 30577 FORMER COMPANY: FORMER CONFORMED NAME: FIRST FRANKLIN FINANCIAL CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: FRANKLIN DISCOUNT CO DATE OF NAME CHANGE: 19840115 CORRESP 1 filename1.htm _


[1st Franklin Financial Corporation Letterhead]

April 2, 2008

VIA EDGAR

Mr. Michael Clampitt

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C.  20549

 

Re:

1st Franklin Financial Corporation
Form S-1
Filed December 26, 2007
File No. 333-148331

 

Dear Mr. Clampitt:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, 1st Franklin Financial Corporation (the "Company") hereby requests that the effectiveness of its registration statement on Form S-1 (File No. 333-148331) be accelerated so that it becomes effective at 2:00 p.m. Eastern time on April 4, 2008 or as soon thereafter as is practicable.

In connection with the foregoing request, the Company acknowledges the following:

·

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

the Company may not assert staff comments and this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please confirm that the Registration Statement has been declared effective by telephoning Neil M. Simon of Jones Day at (404) 581-8592.

Thank you for your attention to this matter.

Very truly yours,

 

1st FRANKLIN FINANCIAL CORPORATION

 

 

By:   /s/ A. Roger Guimond

         A. Roger Guimond

         Vice President and Chief Financial Officer

 

cc:

Mark L. Hanson, Esq.

Neil M. Simon, Esq.




ATI-2304775v1


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