<SEC-DOCUMENT>0001174947-21-000698.txt : 20210825
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<ACCEPTANCE-DATETIME>20210728060853
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ACCESSION NUMBER:		0001174947-21-000698
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST BANCORP /NC/
		CENTRAL INDEX KEY:			0000811589
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				561421916
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		300 SW BROAD STREET
		CITY:			SOUTHERN PINES
		STATE:			NC
		ZIP:			28387
		BUSINESS PHONE:		910-246-2500

	MAIL ADDRESS:	
		STREET 1:		300 SW BROAD STREET
		CITY:			SOUTHERN PINES
		STATE:			NC
		ZIP:			28387
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center">July 28, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ms. Julia Griffith</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F. Street NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Washington, D.C. 20549</P>

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  <TD STYLE="width: 0.5in">&nbsp;</TD>
  <TD STYLE="width: 0.5in"><B>Re: </B></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>First Bancorp</B></FONT><B> (the &ldquo;Registrant&rdquo;)<BR>
Registration Statement on Form S-4 (Registration No. 333-257674)</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 45pt 0 1.5in; text-indent: -1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 45pt 12pt 1.5in; text-indent: -1.5in">Dear Ms. Griffith,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to Rule 461 under the Securities Act
of 1933, as amended (the &ldquo;Securities Act&rdquo;), 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 12:00 p.m. EDT, on Wednesday,
July 28, 2021, or as soon as practicable thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In connection with this request, the Registrant
hereby acknowledges that:</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">1.</TD><TD>it is aware of its obligations under the Securities Act;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">2.</TD><TD>should the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) or the staff of the Commission (the &ldquo;Staff&rdquo;),
acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking
any action with respect to the Registration Statement;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.</TD><TD>the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">4.</TD><TD>the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.</TD></TR></TABLE>

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    <TD STYLE="padding-bottom: 0.25in">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 0.25in"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">First Bancorp</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 54%">&nbsp;</TD>
    <TD STYLE="width: 8%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 38%">/s/ &nbsp;&nbsp;Michael G. Mayer&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Michael G. Mayer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">President</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">(Duly Authorized Representative)</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 279pt; text-indent: -0.5in">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Iain MacSween, Esq.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0in">Brooks, Pierce, McLendon, Humphrey &amp; Leonard,
L.L.P.</P>

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