[First Citizens BancShares, Inc. Letterhead]
December 21, 2020
VIA EDGAR TRANSMISSION
Division of Corporation Finance
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Office of Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: John Stickel
Re: | First Citizens BancShares, Inc. | |
Registration Statement on Form S-4 | ||
File No. 333-250131 Request for Acceleration |
Dear Mr. Stickel:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, First Citizens BancShares, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-4 (File No. 333-250131), so that it may be declared effective at 4:00 p.m., Eastern Time, on Wednesday, December 23, 2020, or as soon thereafter as is practicable.
Please contact Gerald F. Roach of Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P. via telephone at (919) 821-6668 or via e-mail at groach@smithlaw.com with any questions you may have. In addition, please notify Mr. Roach when this request for acceleration has been granted.
Sincerely, | ||
/s/ Elizabeth Ostendorf | ||
Name: | Elizabeth Ostendorf | |
Title: | Assistant Vice President & Director, Legal Department |
cc: | Gerald F. Roach |
Jason L. Martinez | |
(Smith, Anderson, Blount, Dorsett, Mitchell & Jernigan, L.L.P.) |