0001104659-17-055225.txt : 20171030 0001104659-17-055225.hdr.sgml : 20171030 20170901163038 ACCESSION NUMBER: 0001104659-17-055225 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOUTH STATE 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: 803-231-3452 MAIL ADDRESS: STREET 1: P O BOX 1030 CITY: COLUMBIA STATE: SC ZIP: 29201 FORMER COMPANY: FORMER CONFORMED NAME: FIRST FINANCIAL HOLDINGS, INC. DATE OF NAME CHANGE: 20130729 FORMER COMPANY: FORMER CONFORMED NAME: SCBT FINANCIAL CORP DATE OF NAME CHANGE: 20040227 FORMER COMPANY: FORMER CONFORMED NAME: FIRST NATIONAL CORP /SC/ DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

[Letterhead of South State Corporation]

 

September 1, 2017

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Mail Stop 4720

Attention:  Dietrich A. King

 

Re:            South State Corporation

Registration Statement on Form S-4

File No. 333-219299

Request for Acceleration

 

Dear Mr. King:

 

Reference is made to the Registration Statement on Form S-4 (File No. 333-219299) filed by South State Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”) on July 14, 2017, as amended on August 18, 2017 (the “Registration Statement”).

 

The Company hereby requests the Registration Statement be made effective at 4:00 p.m. New York City time on September 6, 2017, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.

 

If the Staff has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Matthew M. Guest of Wachtell, Lipton, Rosen & Katz at (212) 403-1341 or MGuest@wlrk.com.

 

 

 

Very truly yours,

 

 

 

SOUTH STATE CORPORATION

 

 

 

 

 

 

By:

/s/ John C. Pollok

 

Name:

John C. Pollok

 

Title:

Senior Executive Vice President, Chief Financial Officer and Chief Operating Officer

 


 

cc:           Wachtell, Lipton, Rosen & Katz

Matthew M. Guest

 

South State Corporation

Robert R. Hill, President and Chief Executive Officer and Director