700 West Cumberland Street
Dunn, North Carolina 28334
October 23, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attn: | Dietrich A. King |
| Assistant Director | |
| Office of Financial Services |
| Re: | Select Bancorp, Inc. (the “Registrant”) | |
| Registration Statement on Form S-4 | ||
| File No. 333-220670 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated so that the same will become effective at 4:00 p.m. (Eastern Time) on October 25, 2017, or as soon thereafter as is practicable.
Please contact the Registrant’s legal counsel, Todd H. Eveson of Wyrick Robbins Yates & Ponton LLP, at (919) 882-7153 or by email at teveson@wyrick.com with any questions you may have concerning this request. In addition, please notify Mr. Eveson when this request for acceleration has been granted.
| Very truly yours, | ||
| SELECT BANCORP, INC. | ||
| By: | /s/ William L. Hedgepeth II | |
| Name: William L. Hedgepeth II | ||
| Title: President and Chief Executive Officer | ||
| cc: | Todd H. Eveson |
| Wyrick Robbins Yates & Ponton LLP |