BANK FIRST CORPORATION
402 NORTH 8TH STREET
MANITOWOC, WISCONSIN 54220
September 26, 2025
Via EDGAR and e-mail
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Robert Arzonetti
| Re: | Bank First Corporation (the “Company”) |
| Registration Statement on Form S-4 | |
| Filed September 12, 2025 (amended on September 26, 2025) | |
| File No. 333-290230 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement and declare the Registration Statement effective under the Securities Act at 5:00 p.m., Eastern Time, on Tuesday, September 30, 2025, or as soon thereafter as practicable. Please contact Olivia Weber at (404) 881-7298 of Alston & Bird LLP with any questions you may have concerning this request and to confirm when this request for acceleration has been granted.
| Sincerely, | ||
| Bank First Corporation | ||
| By: | /s/ Kevin LeMahieu | |
| Kevin LeMahieu | ||
| Chief Financial Officer | ||