<SEC-DOCUMENT>0000950103-24-007629.txt : 20241025
<SEC-HEADER>0000950103-24-007629.hdr.sgml : 20241025
<ACCEPTANCE-DATETIME>20240603141520
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-24-007629
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240603

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SouthState Corp
		CENTRAL INDEX KEY:			0000764038
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				570799315
		STATE OF INCORPORATION:			SC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1101 FIRST STREET SOUTH, SUITE 202
		CITY:			WINTER HAVEN
		STATE:			FL
		ZIP:			33880
		BUSINESS PHONE:		8632934710

	MAIL ADDRESS:	
		STREET 1:		1101 FIRST STREET SOUTH, SUITE 202
		CITY:			WINTER HAVEN
		STATE:			FL
		ZIP:			33880

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOUTH STATE Corp
		DATE OF NAME CHANGE:	20140630

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST FINANCIAL HOLDINGS, INC.
		DATE OF NAME CHANGE:	20130729

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SCBT FINANCIAL CORP
		DATE OF NAME CHANGE:	20040227
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20%; font-size: 8pt; color: #140B7F"><IMG SRC="image_001.gif" ALT="" STYLE="height: 19px; width: 105px"></TD>
    <TD STYLE="width: 24%; font-size: 8pt; color: #140BE3">&nbsp;</TD>
    <TD STYLE="width: 28%; font-size: 8pt; color: #140BE3">&nbsp;</TD>
    <TD STYLE="width: 28%; text-align: right; font-size: 14pt; color: white; text-transform: uppercase; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; color: #140B7F">&nbsp;</TD>
    <TD>
    <P STYLE="color: #140BE3; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Shane.Tintle</P>
    <P STYLE="color: #140BE3; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="color: #140BE3; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Shane.tintle@davispolk.com</P>
    <P STYLE="color: #140BE3; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD>
    <P STYLE="color: #140BE3; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Davis Polk &amp; Wardwell <FONT STYLE="font-variant: small-caps">llp</FONT></P>
    <P STYLE="color: #140BE3; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>
    <P STYLE="color: #140BE3; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">450 Lexington Avenue<BR>
    New York, NY 10017</P>
    <P STYLE="color: #140BE3; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD STYLE="text-align: right; font-size: 10pt; text-transform: uppercase; font-weight: bold">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt"><P STYLE="margin-top: 0; margin-bottom: 0">June 3, 2024</P>
                                            <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; font-size: 10pt">Re:</TD>
    <TD STYLE="width: 93%">
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">SouthState Corporation</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Forms 8-K and 8-K/A&nbsp;</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Filed February 9, 2024 and March 29, 2024</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">File No. 001-12669</P>
    <P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Office of Industrial Applications and Services&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Washington, D.C. 20549<BR>
Attn: Susan Block&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Suzanne Hayes<BR>
&#9;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Dear Ms. Block and Ms. Hayes:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">On behalf of our client, SouthState Corporation (the &ldquo;<B>Company</B>&rdquo;),
we are responding to the comment from the Staff (the &ldquo;<B>Staff</B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
relating to the Company&rsquo;s current reports on Forms 8-K and 8-K/A, filed on February 9, 2024 and March 29, 2024, respectively, contained
in the Staff&rsquo;s letter dated May 31, 2024 (the &ldquo;<B>Comment Letter</B>&rdquo;).</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Set forth below is the Company&rsquo;s response to the Staff&rsquo;s
comment. For convenience, the Staff&rsquo;s comment is repeated below in italics, followed by the Company&rsquo;s response.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><U>Form 8-K filed February 9, 2024</U></P>

<P STYLE="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 196.35pt 0pt 0"><B><U>Item 1.05. Material Cybersecurity Incidents, page
1</U></B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 196.35pt 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD><I>We note the statement that you experienced a cybersecurity incident in your Form 8-K filed on February 9, 2024. Please advise us
as to why you determined to file under Item 1.05 of Form 8-K given the statement that the incident had not had a material impact on your
operations, and you had not determined it was reasonably likely to materially impact your financial condition or results of operations.</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Response</B>: The Company respectfully acknowledges the Staff&rsquo;s
comment and notes that as of February 9, 2024, the date of the original Form 8-K, the Company&rsquo;s investigation into the facts, circumstances
and the impact of the cybersecurity incident remained ongoing. As a result, the Company was balancing the need for prompt disclosure for
the benefit of investors and the Company&rsquo;s other stakeholders against the dynamic and ongoing fact-finding process, and ultimately
elected to file the Form 8-K under Item 1.05 out of an abundance of caution given the Company was unable at the time to assess materiality conclusively. Subsequent to
the Company&rsquo;s original Form 8-K filed on February 9, 2024 and the Company&rsquo;s amended Form 8-K filed on March 29, 2024, the
Commission released the statement of the director of the Division of Corporation Finance dated May 21, 2024 containing guidance for public
companies regarding the disclosure of material cybersecurity incidents under Item 1.05 of Form 8-K. The Company is aware of the Commission&rsquo;s
recent guidance and, accordingly, respectfully notes to the Staff that future voluntary filings related to a cybersecurity event, if any,
will be filed under Item 8.01.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 34%; font-size: 10pt">U.S. Securities and Exchange Commission</TD>
    <TD STYLE="vertical-align: bottom; width: 33%; font-size: 10pt; text-align: center">2</TD>
    <TD STYLE="vertical-align: bottom; width: 33%; font-size: 10pt; text-align: right">June 3, 2024</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Please do not hesitate to contact me at 212-450-4526 or shane.tintle@davispolk.com
if you have any questions regarding the foregoing or if we can provide any additional information.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Sincerely,</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">/s/ Shane Tintle</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Shane Tintle</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Beth DeSimone, Chief Risk Officer &amp; General Counsel</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0in">SouthState Corporation</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0in">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.gif
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16AHUQRGY/4S."7.^_E0  #L!

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