0001206774-20-000014.txt : 20200205 0001206774-20-000014.hdr.sgml : 20200205 20200103132745 ACCESSION NUMBER: 0001206774-20-000014 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOUTHERN FIRST BANCSHARES INC CENTRAL INDEX KEY: 0001090009 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 582459561 STATE OF INCORPORATION: SC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 VERDAE BOULEVARD STREET 2: SUITE 100 CITY: GREENVILLE STATE: SC ZIP: 29607 BUSINESS PHONE: 8646799000 MAIL ADDRESS: STREET 1: 100 VERDAE BOULEVARD STREET 2: SUITE 100 CITY: GREENVILLE STATE: SC ZIP: 29607 FORMER COMPANY: FORMER CONFORMED NAME: GREENVILLE FIRST BANCSHARES INC DATE OF NAME CHANGE: 19990707 CORRESP 1 filename1.htm

Southern First Bancshares, Inc.
100 Verdae Boulevard, Suite
100 Greenville, South Carolina 29607

January 3, 2020

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

Attention:		Sonia Bednarowski
		Dietrich King
		Division of Corporation Finance
		Office of Financial Services

Re:		Southern First Bancshares, Inc. (the “Registrant”)
		Registration Statement on Form S-4 (File No. 333-235465)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., Eastern Time, on Tuesday, January 7, 2020, or as soon thereafter as possible.

The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2246 with any questions or comments.

Sincerely,

Southern First Bancshares, Inc.

By:	/s/ Michael D. Dowling
	Michael D. Dowling
	Chief Financial Officer