October 13, 2021
VIA EDGAR
Julia Griffith
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | SouthState Corporation |
Registration Statement on Form S-4
File No. 333-259561
Request for Effectiveness
Dear Ms. Griffith:
Reference is made to the Registration Statement on Form S-4 (File No. 333-259561) filed by SouthState Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “SEC”) on September 15, 2021 (the “Registration Statement”).
The Company hereby requests the Registration Statement be made effective at 12:00 p.m., Eastern Time, on October 15, 2021, or as soon as possible thereafter, in accordance with Rule 461 promulgated under the Securities Act of 1933, as amended.
Please contact George R. Bason, Jr. at (212) 450-4340 or george.bason@davispolk.com or Evan Rosen at (212) 450-4505 or evan.rosen@davispolk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Bason or Mr. Rosen when this request for acceleration of effectiveness of the Registration Statement has been granted.
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Very truly yours, | ||
SOUTHSTATE CORPORATION | ||
By: | ||
Name: | Beth S. DeSimone | |
Title: | Executive Vice President, General Counsel and Secretary |
cc: | George R. Bason, Jr., Davis Polk & Wardwell LLP |
Evan Rosen, Davis Polk & Wardwell LLP |