<SEC-DOCUMENT>0001206774-20-000014.txt : 20200205
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<ACCEPTANCE-DATETIME>20200103132745
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ACCESSION NUMBER:		0001206774-20-000014
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200103

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:		100 VERDAE BOULEVARD
		STREET 2:		SUITE 100
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29607
		BUSINESS PHONE:		8646799000

	MAIL ADDRESS:	
		STREET 1:		100 VERDAE BOULEVARD
		STREET 2:		SUITE 100
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREENVILLE FIRST BANCSHARES INC
		DATE OF NAME CHANGE:	19990707
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">Southern First Bancshares, Inc.<BR>100 Verdae Boulevard, Suite<BR>100 Greenville, South Carolina 29607</FONT></P>

<P style="TEXT-ALIGN: center"><FONT size=2 face="Times New Roman">January 3, 2020</FONT></P>

<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">U.S. Securities and Exchange Commission<BR>Division of Corporation Finance<BR>100 F. Street, N.E.<BR>Washington, D.C. 20549</FONT></P>

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   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">Attention:</FONT></TD>

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   <TD width="98%" noWrap align=left><FONT size=2 face="Times New Roman">Sonia Bednarowski</FONT></TD></TR>

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   <TD width="1%" noWrap align=left></TD>

   <TD width="98%" noWrap align=left><FONT size=2 face="Times New Roman">Dietrich King</FONT></TD></TR>

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   <TD width="98%" noWrap align=left><FONT size=2 face="Times New Roman">Division of Corporation Finance</FONT></TD></TR>

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   <TD width="98%" noWrap align=left><FONT size=2 face="Times New Roman">Office of Financial Services</FONT></TD></TR>

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   <TD width="1%" noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>

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   <TD width="1%" noWrap align=right><FONT size=2 face="Times New Roman">Re:</FONT></TD>

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   <TD width="98%" noWrap align=left><FONT size=2 face="Times New Roman">Southern First Bancshares, Inc. (the &#8220;Registrant&#8221;)</FONT></TD></TR>

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   <TD width="98%" noWrap align=left><U><FONT size=2 face="Times New Roman">Registration Statement on Form S-4 (File No. 333-235465)</FONT></U></TD></TR></TABLE>


<P style="TEXT-ALIGN: left"><FONT size=2 face="Times New Roman">Ladies and Gentlemen:</FONT></P>

<P STYLE="text-align: left; text-indent: 15pt"><FONT size=2 face="Times New Roman">Pursuant to Rule 461 under the Securities Act of 1933 (the &#8220;Securities Act&#8221;), 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., Eastern Time, on Tuesday, January 7, 2020, or as soon thereafter as possible.</FONT></P>

<P STYLE="text-align: left; text-indent: 15pt"><FONT size=2 face="Times New Roman">The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley &amp; Scarborough LLP, the Registrant&#8217;s legal counsel, at (864) 373-2246 with any questions or comments.</FONT></P>

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   <TD width="100%" colSpan=3 noWrap align=left><FONT size=2 face="Times New Roman">Sincerely,</FONT></TD></TR>

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   <TD width="100%" colSpan=3>&nbsp;</TD></TR>

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   <TD width="100%" colSpan=3 noWrap align=left><FONT size=2 face="Times New Roman">Southern First Bancshares, Inc.</FONT></TD></TR>

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   <TD width="100%" colSpan=3>&nbsp;</TD></TR>

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   <TD width="1%" noWrap align=left><FONT size=2 face="Times New Roman">By:</FONT></TD>

   <TD style="BORDER-BOTTOM: #000000 1pt solid" width="50%" noWrap align=left><FONT size=2 face="Times New Roman">/s/ Michael D. Dowling</FONT></TD>

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   <TD width="1%" noWrap align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>

   <TD width="99%" colSpan=2 noWrap align=left><FONT size=2 face="Times New Roman">Michael D. Dowling</FONT></TD></TR>

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   <TD width="99%" colSpan=2 noWrap align=left><FONT size=2 face="Times New Roman">Chief Financial Officer</FONT></TD></TR></TABLE></DIV>

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