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Michelle Miller | February 1, 2021 |
Sharon Blume
Division of Corporate Finance
United States Securities and Exchange Commission
Washington D.C. 20549
Re:First Foundation Inc.
Form 10-K for Fiscal Year Ended December 31, 2019
Filed March 2, 2020
Form 10-Q for the Quarterly Period Ending September 30, 2020
File No. 001-36461
Dear Ms. Miller; Ms. Blume:
We are providing the following in response to your letter dated January 12, 2021 regarding the above referenced items.
Form 10-K for the Fiscal Period Ending December 31, 2019
Form 10-Q for the quarterly period ending September 30, 2020
Note 5. Allowance for Credit Losses, page 16
We are in the process of preparing SAB 99 analysis related to the above disclosures and it will be provided as an addendum to our SEC comment letter response submitted on January 19, 2021. We are requesting additional time to prepare this analysis, which we will provide to you upon completion.
Please contact me if you have any questions regarding the responses we provided. I can be reached at (949) 202-4164, or kthompson@ff-inc.com.
| Sincerely, | |
| | |
| By: | /s/ KEVIN L. THOMPSON |
| | Name: Kevin L. Thompson |
| | Title: Chief Financial Officer |
