October 30, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Eric Envall
| Re: | CenterState Bank Corporation (the “Company”) Registration Statement on FormS-4 (FileNo. 333-220810), as amended (the “Registration Statement”) |
Dear Mr. Envall:
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 above-referenced Registration Statement and declare the Registration Statement, as amended, effective under the Securities Act at 5:00 p.m., Eastern Time, on October 31, 2017, or as soon thereafter as practicable.
In connection with the Company’s request for acceleration of the effective date of the above-referenced Registration Statement, the Company hereby acknowledges the following: (1) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Sincerely, | ||
| CENTERSTATE BANK CORPORATION | ||
| By: | /s/ Jennifer Idell | |
Jennifer Idell Executive Vice President and Chief Financial Officer | ||
