Community First, Inc.
501 South James M. Campbell Blvd.
Columbia, TN 38401
July 31, 2012
Via EDGAR
John P. Nolan
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re: | Community First, Inc. | |
Form 10-K for Fiscal Year Ended December 31, 2011 | ||
Filed March 30, 2012 | ||
Form 10-Q for the Quarterly Period Ended March 31, 2012 | ||
Filed May 15, 2012 | ||
File No. 000-49966 |
Dear Mr. Nolan:
I am in receipt of the letter (the “Comment Letter”) issued by the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”) dated July 20, 2012, concerning the following filings of Community First, Inc. (the “Company”): (i) the Company’s Form 10-K for Fiscal Year Ended December 31, 2011, filed March 30, 2012, and (ii) the Company’s Form 10-Q for the Quarterly Period Ended March 31, 2012, filed May 15, 2012, in each case under the Securities and Exchange Act of 1934, as amended.
Per Mr. Benjamin Phippen’s telephone conversation on July 30, 2012 with the Company’s outside counsel, D. Scott Holley of Bass, Berry & Sims PLC, I am writing to confirm that the Company expects to file its response to the Comment Letter not later than August 14, 2012. Should you have any questions regarding this matter, please do not hesitate to contact me, at (931) 490-6389, or Mr. Holley at (615) 742-7721.
Sincerely, |
/s/ Jon Thompson |
Jon Thompson |
Interim Chief Financial Officer |