Re:
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First Citizens BancShares, Inc.
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Registration Statement on Form S-4
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File No.
333-250131
Request for Acceleration
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Sincerely,
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/s/ Elizabeth Ostendorf
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Name:
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Elizabeth Ostendorf
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Title:
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Assistant Vice President & Director, Legal Department
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cc:
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Gerald F. Roach
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Jason L. Martinez
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(Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.)
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