<SEC-DOCUMENT>0001140361-20-028933.txt : 20210125
<SEC-HEADER>0001140361-20-028933.hdr.sgml : 20210125
<ACCEPTANCE-DATETIME>20201221080156
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-20-028933
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST CITIZENS BANCSHARES INC /DE/
		CENTRAL INDEX KEY:			0000798941
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				561528994
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4300 SIX FORKS ROAD
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27609
		BUSINESS PHONE:		919 716 7000

	MAIL ADDRESS:	
		STREET 1:		4300 SIX FORKS ROAD
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27609
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">[First Citizens BancShares, Inc. Letterhead]</div>
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    <div style="text-align: right; font-family: 'Times New Roman',Times,serif;">December 21, 2020</div>
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    <div style="font-family: 'Times New Roman',Times,serif;"><u>VIA EDGAR TRANSMISSION</u></div>
    <div style="font-family: 'Times New Roman',Times,serif;">Division of Corporation Finance<br>
      Office of Finance<br>
      Securities and Exchange Commission<br>
      100 F Street, N.E.<br>
      Washington, D.C. 20549</div>
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    <div style="font-family: 'Times New Roman',Times,serif;">Attention: John Stickel</div>
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            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Re:</div>
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            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">First Citizens BancShares, Inc.</div>
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            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Registration Statement on Form S-4</div>
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            <div style="font-size: 12pt; font-weight: bold;"><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif;">File No</font><font style="font-size: 10pt;">.
                333-<font style="font-family: 'Times New Roman',Times,serif;">250131</font></font></div>
            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Request for Acceleration</div>
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      <div style="font-family: 'Times New Roman',Times,serif;"> <br>
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      <div style="font-family: 'Times New Roman',Times,serif;">Dear Mr. Stickel:</div>
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      <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, First Citizens BancShares, Inc. hereby requests acceleration of the
        effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-250131), so that it may be declared effective at 4:00 p.m., Eastern Time, on Wednesday, December 23, 2020, or as soon thereafter as is practicable.</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;"> <br>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Please contact Gerald F. Roach of Smith, Anderson, Blount,
        Dorsett, Mitchell &amp; Jernigan, L.L.P. via telephone at (919) 821-6668 or via e-mail at <u>groach@smithlaw.com</u>&#160;with any questions you may have. In addition, please notify Mr. Roach when this request for acceleration has been granted.</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Sincerely,</div>
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            <div style="font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif;">/s/ Elizabeth Ostendorf</font></div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Name:</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Elizabeth Ostendorf</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Title:</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Assistant Vice President &amp; Director, Legal Department</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">cc:</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Gerald F. Roach</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Jason L. Martinez</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">(Smith, Anderson, Blount, Dorsett, Mitchell &amp; Jernigan, L.L.P.)</div>
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