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Park Sterling Corporation

1043 Morehead Street, Suite 201

Charlotte, NC 28204

 

November 20, 2015

 

VIA EDGAR AND EMAIL

Christian Windsor, Special Counsel

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-4561

 

 

Re:

Park Sterling Corporation

 

 

Registration Statement on Form S-4

 

 

File No. 333-207595

 

 

Dear Mr. Windsor:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of Park Sterling Corporation (the “Company”), respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 10:00 AM Eastern Time on November 25, 2015, or as soon thereafter as is practicable.

 

The Company hereby acknowledges that:

 

 

●

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

 

●

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

 

●

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Very truly yours,

 

     
     
  /s/ David L. Gaines   
  David L. Gaines  
  Executive Vice President and  
  Chief Financial Officer  

cc:

James Cherry

 

Chris Scheurer