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                           April 6, 2022

       Kelly Dvorak
       General Counsel
       Bank First Corporation
       402 North 8th Street
       Manitowoc, Wisconsin 54220

                                                        Re: Bank First
Corporation
                                                            Registration
Statement on Form S-4
                                                            Filed March 25,
2022
                                                            File No. 333-263865

       Dear Ms. Dvorak:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact John
Stickel at 202-551-3324 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Finance