0001206774-23-000648.txt : 20230601 0001206774-23-000648.hdr.sgml : 20230601 20230501085548 ACCESSION NUMBER: 0001206774-23-000648 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230501 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: 6 VERDAE BOULEVARD CITY: GREENVILLE STATE: SC ZIP: 29607 BUSINESS PHONE: 8646799000 MAIL ADDRESS: STREET 1: 6 VERDAE BOULEVARD CITY: GREENVILLE STATE: SC ZIP: 29607 FORMER COMPANY: FORMER CONFORMED NAME: GREENVILLE FIRST BANCSHARES INC DATE OF NAME CHANGE: 19990707 CORRESP 1 filename1.htm

May 1, 2023

John Stickel

Attorney

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street NE

Washington, D.C. 20549

	Re:	Southern First Bancshares, Inc. (the “Registrant”)
		Registration Statement on Form S-3 (File No. 333-271291)

Dear Mr. Field:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (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., New York City time, on Wednesday, May 3, 2023.

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/ R. Arthur Seaver
		R. Arthur Seaver
		Chief Executive Officer

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