Cornerstone Bancorp
1670 East Main Street
Easley, South Carolina 29640
August 8, 2011
Via EDGAR
Mr. Mark Webb
Legal Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D. C. 20549
Re: Cornerstone Bancorp
Form 10-K for the Fiscal Year Ended December 31, 2010
Filed March 30, 2011
Form 10-Q for the Quarterly Period Ended March 31, 2011
Filed May 12, 2011
File No. 000-51950
Dear Mr. Webb:
We have received your comment letter, dated August 1, 2011, relating to the filings listed above. We plan to provide the requested response by August 29, 2011.
Sincerely,
S/ Jennifer M. Champagne
Jennifer M. Champagne
Chief Financial Officer