April 17, 2020
Donald E. Field
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, D.C. 20549
|Re:||Southern First Bancshares, Inc. (the “Registrant”)|
|Registration Statement on Form S-3 (File No. 333-237653)|
Dear Mr. Field:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), 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., New York City time, on Tuesday, April 21, 2020.
The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2246 with any questions or comments.
|Southern First Bancshares, Inc.|
|By:||/s/ Michael D. Dowling|
|Michael D. Dowling|
|Chief Financial Officer|