Carolina Financial Corporation
288 Meeting Street
Charleston, South Carolina 29401
October 17, 2019
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: | David Gessert | |
Staff Attorney | ||
Office of Financial Services |
Re: | Carolina Financial Corporation (the “Registrant”) | |
Registration Statement on Form S-4 (File No. 333-233640) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933 (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., Eastern Time, on Monday, October 21, 2019, or as soon thereafter as possible.
The Staff should feel free to contact B.T. Atkinson of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (704) 417-3039 with any questions or comments.
Sincerely, | |||
Carolina Financial Corporation | |||
By: | /s/ William A. Gehman | ||
William A. Gehman | |||
Executive Vice President & Chief Financial Officer |