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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-09-012973.txt : 20090319
<SEC-HEADER>0000000000-09-012973.hdr.sgml : 20090319
<ACCEPTANCE-DATETIME>20090312191618
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-012973
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090312

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST RELIANCE BANCSHARES INC
		CENTRAL INDEX KEY:			0001172102
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				800030931
		STATE OF INCORPORATION:			SC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2170 W PALMETTO ST
		CITY:			FLORENCE
		STATE:			SC
		ZIP:			29501
		BUSINESS PHONE:		8436628802

	MAIL ADDRESS:	
		STREET 1:		2170 W PALMETTO ST
		CITY:			FLORENCE
		STATE:			SC
		ZIP:			29501
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561


							January 21, 2009


By U.S. Mail and Facsimile (843) 674-3040

Mr. F.R. Saunders, Jr.
President and Chief Executive Officer
First Reliance Bancshares, Inc.
2170 W. Palmetto Street
Florence, South Carolina 29501


Re: 	First Reliance Bancshares, Inc.
Preliminary Proxy Statement on Schedule 14A
      File No. 000-49757
      Filed December 16, 2008


Dear Mr. Saunders:

      We have completed our review of your filing.  We have no
further
comments at this time.


						Sincerely,


						William C. Friar
						Senior Financial Analyst


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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