0000898822-12-000115.txt : 20120514 0000898822-12-000115.hdr.sgml : 20120514 20120315060352 ACCESSION NUMBER: 0000898822-12-000115 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120315 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SCBT FINANCIAL CORP CENTRAL INDEX KEY: 0000764038 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 570799315 STATE OF INCORPORATION: SC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 520 GERVAIS STREET CITY: COLUMBIA STATE: SC ZIP: 29201 BUSINESS PHONE: 803-231-3581 MAIL ADDRESS: STREET 1: P O BOX 1030 CITY: COLUMBIA STATE: SC ZIP: 29201 FORMER COMPANY: FORMER CONFORMED NAME: FIRST NATIONAL CORP /SC/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm scbtseccommentresponseletter.htm - Generated by SEC Publisher for SEC Filing

 

[Letterhead of Wachtell, Lipton, Rosen & Katz]

 

                                     

                                                            March 14, 2012

 

VIA EDGAR

 

Securities and Exchange Commission

Washington, D.C. 20549

Attention:  David S. Lyon
                  Financial Analyst,
                  Division of Corporation Finance

 

Re:       SCBT Financial Corporation
            Registration Statement on Form S-4

            Filed February 28, 2012
            File No. 333-179748

 

Dear Mr. Lyon:

 

            On behalf of SCBT Financial Corporation (“SCBT”), this letter and the filing amendment referred to below respond to the comment of the Staff of the Securities and Exchange Commission (the “Staff”) with respect to the filing listed above that was contained in your letter dated March 2, 2012.

 

            For the convenience of the Staff, the comment is repeated in bold before the response. 

 

General

 

1.      Please update the financial statements in your Form S-4 in accordance with Rule 3-05 of Regulation S-X.

 

SCBT has filed an amended Registration Statement on Form S-4/A to provide updated financial statements in response to the Staff’s comment. 

 

            If you have any questions or comments, please do not hesitate to contact me at (212) 403-1155 with respect to the Registration Statement.

 

 

 

                                                            Very truly yours,

 

                                                             

                                                            /s/ Matthew M. Guest, Esq._____

                                                            Matthew M. Guest, Esq.


                                                             

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cc:        Michael F. Johnson, Esq., Staff Attorney, U.S. Securities and Exchange Commission
            Robert R. Hill, Jr., SCBT Financial Corporation
            Keith Rainwater, SCBT Financial Corporation

             

 

 

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