BANK FIRST CORPORATION
March 4, 2020
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Eric Envall
| Re: | Bank First Corporation (the “Company”) Registration Statement on Form S-4 (File No. 333-236067), as amended (the “Registration Statement”) – Acceleration Request |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective under the Securities Act at 4:00 p.m., Eastern Time, on Friday, March 6, 2020, or as soon thereafter as practicable.
Feel free to telephone Joseph T. Ceithaml of Barack Ferrazzano Kirschbaum & Nagelberg LLP, the Company’s legal counsel, at (312) 629-5143 with any questions or comments.
| Sincerely, | ||
| Bank First Corporation | ||
| By: | /s/ Kevin M. LeMahieu | |
| Kevin M. LeMahieu | ||
| Chief Financial Officer | ||