901 East Main Street
Lincolnton, North Carolina 28092
October 24, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
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Attn:
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Jessica Livingston
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Division of Corporation Finance
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Office of Financial Services
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Re:
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Carolina Trust BancShares, Inc. (the “Registrant”)
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Registration Statement on Form S-4
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File No. 333-227302
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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 10:00 a.m. (Eastern Time) on October 26, 2018, or as soon thereafter as is practicable.
The Registrant respectfully requests that its legal counsel be notified when this request for acceleration has been granted by contacting via telephone call or email, Jonathan A. Greene (Tel: 919-865-2832; E-mail: jgreene@wyrick.com), or Stuart M. Rigot (Tel: 919-882-7122; E-mail: srigot@wyrick.com).
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Very truly yours,
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CAROLINA TRUST BANCSHARES, INC.
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By:
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/s/ Jerry L. Ocheltree
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Name:
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Jerry L. Ocheltree
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Title:
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President and Chief Executive Officer
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cc:
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Wyrick Robbins Yates & Ponton LLP
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