July 12, 2024
VIA EDGAR
Division of Corporation Finance
Office of Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Madeleine Mateo |
| Re: | SouthState Corporation |
| Registration Statement on Form S-4 | |
| File No. 333- 280541 | |
| Request for Effectiveness |
Ladies and Gentlemen:
Reference is made to the Registration Statement on Form S-4 (File No. 333- 280541) filed by SouthState Corporation (the “Company”) with the U.S. Securities and Exchange Commission (the “SEC”) on June 27, 2024, as amended on July 12, 2024 (the “Registration Statement”).
The Company hereby requests the Registration Statement be made effective at 12:00 p.m., Eastern Time, on July 16, 2024, 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.
[Signature Page Follows]
| Very truly yours, | ||
| SOUTHSTATE CORPORATION | ||
| By: | /s/ John C. Corbett | |
| Name: | John C. Corbett | |
| Title: | Chief Executive Officer | |
| cc: | George R. Bason, Jr., Davis Polk & Wardwell LLP |
| Evan Rosen, Davis Polk & Wardwell LLP |